Based on a predicted level of production and sales of 21,000 units, a company anticipates total variable costs of $105,000, fixed costs of $25,200, and operating income of $147,000. Based on this information, the budgeted amount of fixed costs for 19,000 units would be: Multiple Choice $95,000 $25,200. $105,000 $145,400. $172,200. Hassock Corp. produces woven wall hangings. It takes 4 hours of direct labor to produce a single wall hanging. Hassock's standard labor cost is $16 per hour. During August, Hassock produced 18,000 units and used 72,190 hours of direct labor at a total cost of $1,152,040. What is Hassock's labor rate variance for August? Multiple Choice $5,992 favorable. $2,992 unfavorable. $2,992 favorable. $3,000 favorable. $3,000 unfavorable. A company uses the following standard costs to produce a single unit of output. Direct materials Direct labor Manufacturing overhead 6 pounds at $1.00 per pound 0.4 hour at $8.00 per hour 0.4 hour at $4.10 per hour = = = $6.00 $3.20 $1.64 During the latest month, the company purchased and used 57,000 pounds of direct materials at a price of $1.20 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $29,175 based on 3,890 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $12,400 and fixed manufacturing overhead incurred was $11,000. Based on this information, the direct materials price variance for the month was: Multiple Choice $2,000 favorable $6,400 unfavorable $11,400 unfavorable $14,400 favorable $14,400 unfavorable