22. A,

1. Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 619,000 units, estimated beginning inventory is 105,000 units, and desired ending inventory is 85,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 lb. per unit @ $0.74 per pound Material B 1.00 lb. per unit @ $2.42 per pound Material C 1.20 lb. per unit @ $1.29 per pound The dollar amount of material A used in production during the year is

   a. $229,030

   b. $927,252

   c. $1,449,580

   d. $221,630

22. B.

1. At the beginning of the period, the Cutting Department budgeted direct labor of $126,000, direct materials of $150,000 and fixed factory overhead of $13,100 for 7,800 hours of production. The department actually completed 11,400 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting?

   Round your final answer to the nearest dollar. Do not round interim calculations.

   a. $295,146

   b. $422,531

   c. $416,485

   d. $289,100

22. C.

1. Motorcycle Manufacturers, Inc. projected sales of 59,500 machines for the year. The estimated January 1 inventory is 6,220 units, and the desired December 31 inventory is 7,160 units. What is the budgeted production (in units) for the year?

   a. 60,440

   b. 46,120

   c. 58,560

   d. 59,500