18 and 19 please

Question 18 4.5 pts Umbrella Corporation has a direct material standard of 1 pound per unit of output. Direct materials have a standard price of $23 per pound. During July, $114,660 was paid to purchase 4,900 pounds of direct materials, which was used to produce 4.700 units. What is the direct materials price variance? O $100 favorable O $6,560 unfavorable $4,600 unfavorable O $1,960 unfavorable Question 19 4.5 pts Torrance Medical Supplies budgeted sales for the next three months as Month Sales February $70,000 March $50,000 April $55,000 In the past, the company found that 25 percent of the sales revenue is collected in the month of the sale, and 75 percent is collected in the following month. How much will budgeted cash receipts for March be? O $52,500 O $60,000 O $102,500 O $65,000