A company with a high degree of foxed costs relative to variable costs would likely have an operating leverage of 0.5 0 25 0 1 0 0 8 4 points The number of units in the sales budget and the production budget may differ because of a change in O ending finished goods inventory levels. Obeginning direct material inventory levels. total overhead charges for the year. O the purchase price of direct materials. 9 4 points Sunsets is a small beach shop on the boardwalk in Belmar, New Jersey. They make everything they sell, and one of their top toms is boardshorts For simplicity, assume Sunsets sells all the board shorts produced for the month (so no beginning or ending inventory of finished board shorts and sales - production, Below is selected budget data for board short sales in June: Board Shorts Budget Data for Month of June #Shorts sold Selling price per pair Yards of fabric per pair of shorts Cost per yard of fabric Pairs of shorts sewn per direct labor-hour or time in hours to sew one pair of shorts Cost of direct labor (per hour) 900 $20 2 $3.56 5 02 $15 What is the direct labor cost budget for June in dollars 0 $67,500 0 $13,500 22275