31 as follows: Information on Pruitt Company's direct-material costs for the month of July 2005 was 30,000 units Actual quantity purchased Actual unit purchase price Materials purchase-price variance S2.75 $1,500 24,000 units -unfavorable (based on purchases) Standard quantity allowed for actual production Actual quantity used 22,000 units For July 2005 there was a favorable direct-materials quantity variance of A. $7,950. B. S5,500. C. $5,400. D. S5,600 32. Direct labor standards at Cepeda Manufacturing Corporation allow 5 d rect labor- hours for every unit produced. The standard direct labor rate is $12.00 per hour. During the month of February, Cepeda incurred 35,000 direct labor-hours and recor ded a S15,000 favorable labor efficiency variance. How many units did Cepeda produce d uring February? A. 6,750 B. 7,250 C. 33,750 D. 36,250 33. Scales Corporation has received a request for a special order of 6,000 units of produet Y45 for $13.70 each. Product Y45's unit product cost is $11.50, determined as follows Direct materials. $2.50 1.90 2.30 4.80 $11.50 Variable manufacturing overhead Fixed manufacturing overhead Unit product o Direct labor is a variable cost. The special order would have no effect on the company's ixed manufacturing overhead costs. The customer would like modifications made to product Y45 that would increase the variable costs by $8.10 per unit and that would require an investment of $20,000 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. If the special order is accepted, the company's overall net operating income would increase (decrease) by: A. (S26,600) B. S13,200