20 Tomorrow, Inc. has the following information in its sales budget: April May June Budgeted unit sales: 50,000 52,000 July 53,500 55,000 The budgeted sales price is $60 per unit. Assume that all sales are on credit and are expected to be collected 10% in the month of sale and 90% in the month following sale. Calculate the total amount of budgeted cash collections from customers in May. b. $3,201,000 $3,129,000 $3,120,000 d., $3,219,000 e. $3,012,000 QUESTION 21 Vervaceous, Inc. is a manufacturer that produces smart phones. It takes 7.5 direct labor hours to produce each smart phone and the firm's standard labor cost is $18 per hour. During March, the firm actually produced 8,600 smart phones, using 62,350 hours of direct labor at a total cost of $1,159,710. What is the firm's direct labor efficiency variance for March? a. $38,700 unfavorable Ob. $1,290 favorable c. $37,410 favorable Od. $37,410 unfavorable e. $38,700 favorable