22).Rookwood Pottery produces a commemorative Indian wedding vase. Each vase requires 12 direct labor hours to produce. The average direct labor pay rate is $25 per hour. Production in units is Q1 225; Q2 160; Q3 185; and Q4 210. What are the total direct labor hours required for quarter 3?

a).12 b).2,220 c).1,920 d).185

23).A Co.s production budget reported the following production (in units) for the upcoming fiscal year:

Q1 12,000; Q2 9,000; Q3 11,500; Q4 8,750

The company wants to maintain a desired ending raw material inventory in the current quarter equal to 10% of the next quarters production. The only raw material used to produce a single unit is the 1.5 pounds of composite material. The material costs $2.50 per pound. The company began the first quarter with 1,800 pounds in the beginning raw material inventory.

What is the desired ending inventory for quarter 2?

a).1,150 b).1,350 c).1,800 d).1,725