18. LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.4 hours of direct labor at the rate of $20.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The budgeted direct labor cost per unit of Product WZ would be: $20.00 per unit $23.20 per unit $5.80 per unit $48.00 per unit 21.Larance Detailing's cost formula for its materials and supplies is $1,870 per month plus $6 per vehicle. For the month of November, the company planned for activity of 82 vehicles, but the actual level of activity was 47 vehicles. The actual materials and supplies for the month was $2,250. The materials and supplies in the flexible budget for November would be closest to: $2,250 $2,152 $1,287 $2,362