A. A company reports the following information from its sales budget:

Expected Sales:	October	$	147,000
	November		155,000
	December		191,000

All sales are on credit and are expected to be collected 45% in the month of sale and 55% in the month following sale. The total amount of cash expected to be received from customers in November is what?

B. a Company manufactures a single product using a JIT inventory system. The production budget indicates that the number of units expected to be produced are 203,000 in October, 211,500 in November, and 208,000 in December. Glaston assigns variable overhead at a rate of $0.80 per unit of production. Fixed overhead equals $160,000 per month. Compute the total budgeted overhead that would appear on the factory overhead budget for month of October.

C.

A company provided the following direct materials cost information. Compute the direct materials price variance.

Standard costs assigned:
Direct materials standard cost (417,000 units @ $3.90/unit)	$	1,626,300
Actual costs:
Direct Materials costs incurred (416,950 units @ $4.00/unit)	$	1,667,800

D. Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $6.90/hr.)	$	27.60	per unit
Actual hours worked		12,050
Actual rate per hour	$	7.30

E.

A company provided the following direct materials cost information. Compute the direct materials quantity variance.

Standard costs assigned:
Direct materials standard cost (442,000 units @ $2.30/unit)	$	1,016,600
Actual costs:
Direct Materials costs incurred (440,200 units @ $2.60/unit)	$	1,144,520

F.

Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $7.00/hr.)	$	28.00	per unit
Actual hours worked		12,500
Actual rate per hour	$	7.50

G. Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period.

Direct labor standard (4.00 hrs. @ $7.10/hr.)	$	28.40	per unit
Actual hours worked		12,150
Actual rate per hour	$	7.70