90.Georgia, Inc. has collected the following data on one of its products. The actual cost of the direct materials used is:

Direct materials standard (4 lbs @ $2/lb)	$8	per finished unit
Total direct materials cost varianceunfavorable	$15,250
Actual direct materials used	100,000	lbs.
Actual finished units produced	20,000	units

Multiple Choice

• $175,250.

• $160,000.

• $100,000.

• $144,750.

• $216,250.

96.A company's flexible budget for 13,000 units of production showed sales, $65,000; variable costs, $32,500; and fixed costs, $17,000. The sales expected if the company produces and sells 17,000 units is (Do not round intermediate calculations):

Multiple Choice

• $20,269.

• $85,000.

• $38,750.

• $3,269.

• $15,500

133. On February 15, Jewel Company buys 7,100 shares of Marcelo Corp. common at $28.54 per share plus a brokerage fee of $405. The stock is classified as available-for-sale securities. This is the companys first and only investment in available-for-sale securities. On March 15, Marcelo Corp. declares a dividend of $1.16 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corp. stock on November 17 of the current year for $29.31 per share less a brokerage fee of $255. The fair value of the remaining shares is $29.51 per share. The amount that Jewel Company should report in the equity section of its year-end December 31 balance sheet for its investment in Marcelo Corp. is (Round your intermediate dollar values to the nearest dollar amount):

Multiple Choice

• Unrealized Gain Equity; $3,242.

• Unrealized Gain Equity; $10,512.

• Unrealized Loss Equity; $2,276.

• Unrealized Gain Equity; $6,482.

• Realized Gain Equity; $8,236.