6. LDG Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.6 hours of direct labor at the rate of $11.5 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June.

The budgeted direct labor cost per unit of Product WZ would be:

	$15.10
	$41.40
	$3.19
	$11.50

8. The manufacturing overhead budget at Waycaster Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 5,200 direct labor-hours will be required in February. The variable overhead rate is $4.30 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $68,640 per month, which includes depreciation of $17,300. All other fixed manufacturing overhead costs represent current cash flows.
The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

	$91,000.00
	$51,340.00
	$73,700.00
	$22,360.00

22. A favorable materials price variance coupled with an unfavorable material usage variance would MOST likely result from:

	problems with processing machines.
	the purchase of low quality materials.
	problems with labor efficiency.
	changes in the product mix.