27. CP Inc. has projected production costs for the second quarter of next year as follows: April $300,000 May $300,000 June $360,000 Cash disbursements are budgeted at 40% in the same month and the remaining 60% in the Required (show your work): Prepare a schedule for each month showing budgeted cash disbursements for the Company. 28. BlayCo's standard and actual costs per unit for the most recent period, during which 600 units were actually produced, are given below: Standard Quantity/Hours: Standard Price/Rate: Materials 4 feet per unit $2.00 per foot Labor 2 hours per unit $8.00 per hour Variable MOH 2 hours per unit $3.00 per hour Actual Quantity/Hours: Actual Total Cost: 1,000 feet $1,500 800 hours $4,000 800 hours $2,000 Required (show your work): From the foregoing information, compute the following variances. Show whether the variance is favorable (F) or unfavorable (U)