44. The standard amber of hours that should have been worked for the output attained is 6.000 direct labor hours and the actual number of direct labor hours worked was 6,300. Ir the direct labor price variance was $3.150 unfavorable, and the standard rate of pay was 9 per direct labor hour, what was the actual rate of pay for direct labor? A) 57.50 per direct labor hour B) 59.00 per direct labor hour C) 58.50 per direct labor hour D) $9.50 per direct labor hour f to month age or o chases menonth of purchaschase. In 45. Dex Industries expects to purchase $120,000 of materials in March and $140,000 of materials in April. Three-fourths of all purchases are paid for in the month of purchase, and the other one-fourth are paid for in the month following the month of purchase. In addition, a 2% discount is received for payments made in the month of purchase. How much will April's cash disbursements for materials purchases be? A) $120,000 B) C) D) $88,200 $108,200 $132,900 46. The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month. 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was A) $5,600 unfavorable. B) $3,200 unfavorable. c) $3,200 favorable. D) $2,400 favorable. 47. The production budget shows expected unit sales of 32,000. Beginning finished goods units are 3,600. Required production units are 33,600. What are the desired ending finished goods units? A) 6,400 B) 2,000 C) 5,200 D) 3,600 4. The production budget shows that expected unit sales are 48,000. The total required units are 54,000. What are the required production units? A) 9,000 B) 12,000 c) Cannot be determined from the data provided. D) 6,000 Version 1 Page 14