Below is budgeted production and sales information for Flushing Company for the month of December. Product XXX Product zzz Estimated beginning inventory 29,800 units 16,000 units Desired ending inventory 36,500 units 15,200 units Region I, anticipated sales 337,000 units 270,000 units Region II, anticipated sales 191,000 units 142,000 units The unit selling price for product XXX is $4 and for product zzz is $14. Budgeted production for product zzz during the month is Oa. 427,200 units Ob. 594,300 units Oc. 412,000 units Od. 411,200 units Strait Co. manufactures office furniture. During the most productive month of the year, 3,700 desks were manufactured at a total cost of $84,500. In the month of lowest production, the company made 1.210 desks at a cost of $62,900. Using the high-low method of cost estimation, total fixed costs are O a. 584,500 Ob $52,421 Oc. 562.900 Od 21.00 The standard costs and actual costs for direct materials for the manufacture of 2,000 actual units of product are as follows: Standard Costs Direct materials 1,040 kilograms at $8.92 Actual Costs Direct materials 2,000 kilograms at $8.20 The direct materials price variance is Oa. $749 unfavorable Ob. $749 favorable Oc. $1.440 unfavorable Od. $1,440 favorable