A.

B.

What is the direct materials quantity (usage) variance based on the above information? \\( \\$ 3,750 \\) Unfavorable \\( \\$ 2,400 \\) Unfavorable \\( \\$ 2,400 \\) Favorable \\( \\$ 3,750 \\) Favorable Techgear Inc. manufactures specialty suits for triathletes. For the month of January, it projects the following selling and administrative expenses: sales commissions, \4 of sales; shipping expense, \\( \\$ 16,500 \\); advertising and marketing costs payable next month, \\( \\$ 12,000 \\); electric and water utilities, \\( \\$ 750 \\); corporate office depreciation for computers, \\( \\$ 8,800 \\); bad debt expense, \\( \\$ 8,000 \\). Sales for the month of January equal \\( \\$ 400,000 \\). What is the total of cash costs that will be reported on the cash budget? \\( \\$ 21.250 \\) \\( \\$ 41.250 \\) \\( \\$ 50,050 \\) \\( \\$ 33,250 \\) Chair Company (CC) has provided the following standard cost sheet. Chair Company Direct materials (plastic) - pounds 4.0 pounds \\( \\$ 12 \\) per pound \\( \\$ 48.00 \\) Direct labor (molders) - direct labor hours \\( \\quad 0.5 \\mathrm{DLH} \\quad \\$ 20.00 \\) per DLH \\( \\$ 10.00 \\) Direct labor (finishers) - direct labor hours \\( 1.0 \\mathrm{DLH} \\quad \\$ 25.00 \\) per DLH \\( \\$ 25.00 \\) Variable manufacturing overhead - total DLH \\( 1.5 \\mathrm{DLH} \\quad \\$ 5.00 \\) per DLH \\( \\$ 7.50 \\) Fixed manufacturing overhead - total DLH \\( 1.5 \\mathrm{DLH} \\quad \\$ 7.50 \\) per DLH \\( \\$ 11.25 \\) Total Cost to Manufacture \\( \\$ 101.75 \\) Variable selling overhead - chairs 1 chair \\( \\quad \\$ 5.00 \\) per chair \\( \\$ 5.00 \\) Total Cost to Deliver \\( \\$ 106.75 \\) Note that the input quantity multiplied by the cost per input equals cost per chair. Also note in this case that manufacturing overhead \\( (\\mathrm{MOH}) \\) costs are being allocated on the basis of total direct labo hours (DLH). CC also disclosed the following actual information: - 5,000 pounds of plastic was purchased for \\( \\$ 63,750 \\) of which 4,600 was used in production. - Molders were paid a total of \\( \\$ 10,500 \\) to work 575 hours and finishers were paid a total of \\( \\$ 29,000 \\) to work 1,050 hours. - 1,100 plastic chairs were produced and sold during the year