Bowie Sporting Goods manufactures sleeping bags. The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows: Direct material of 5.50 yards at $6.00 per yard Direct labor of 2.50 hours at $17.00 per hour Overhead applied per sleeping bag at $18 In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.10 per yard. The labor used was 12,000 hours at an average rate of $20.50 per hour. The actual overhead spending was $96,200. Determine the labor quantity variance and round to the nearest whole dollar. Enter a favorable variance as a negative number. Enter an unfavorable variance as a positive number Your Answer Answer Question 7 (3 points) On March 1, 2019, Baltimore Company's beginning work in process inventory had 6,500 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Baltimore introduces direct materials at the beginning of the production process. During March, a total of 23,000 units were started and the ending WIP inventory had 9,800 units which were 30% complete as to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)