Ardel Co. budgeted to sell 200,000 units of Zbox in September. Production of one unit of Zbox requires two pounds of aluminum and five pounds of steel powder. The beginning inventory and the desired ending inventory (in units) are as follows: Zbox Aluminum Steel powder Beginning Inventory Desired Ending Inventory 24,000 13,000 30,000 23,000 26,000 31,000 How many units of Zbox are to be manufactured by Ardel Co. during September? 0 201,000 O 189,000 O 211,000 O 200,000 Question 29 Hector's Camera Shop has prepared the following flexible budget for September and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance. Variances Flexible Budget Price Efficiency Material A $20,000 $1,000 U $1,200 F Material B 30,000 500 F 800 U Material C 40,000 1,400 U 1,000 F The actual amount spent for Material A was O $20,200 $21,000 $18,800 O $19,800