19.

Konrade, Inc., expects to sell 30,000 athletic uniforms for $80 each in 2019. Direct materials costs are $20, direct manufacturing labor is $8, and manufacturing overhead is $6 for each uniform. The following inventory levels apply to 2019. What is the amount budgeted for cost of goods manufactured in 2019?

		$1,156,000
		$986,000
		$1,190,000
		$1,020,000

21.

Abernathy Corporation used the following data to evaluate their current operating system. The company sold items for $10 each and had a budgeted selling price of $10 per unit. What is the total operating income variance?

		$3,800 unfavorable
		$6,200 favorable
		$6,200 unfavorable
		$3,800 favorable