Cahuilla Corporation predicts the following sales in units for the coming four months:

Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the oor space used by each. Listed below are the operating data for the current period: Service Depts . Production Depts . Payroll Maintenance Milling Assembly Direct costs $21,800 $29,000 $83,500 $119,400 No. of personnel 22 22 66 Sq. ft. of space 11,400 16,400 The total cost of operating the Milling Department for the current period is (Do not round your intermediate calculations): Multiple Choice 0 $101,540. $18,072 $99,908. O 0 $4,360. 0 Levelor Company's exible budget shows $10,690 of overhead at 75% of capacity, which was the operating level achieved during May. However, the company applied overhead to production during May at a rate of $2.00 per direct labor hour based on a budgeted operating level of 6100 direct labor hours (90% of capacity). If overhead actually incurred was $11,161 during May, the controllable variance for the month was: Multiple Choice $471 unfavorable. $1,039 favorable. $1,510 favorable. $1,510 unfavorable. $471 favorable OOOOO Cahuilla Corporation predicts the following sales in units for the coming four months: April May June July Sales in units 240 280 300 240 Each month's ending Finished Goods Inventory should be 40% of the next month's sales. March 31 finished goods inventory is 96 units. A finished unit requires five pounds of direct material B at a cost of $2.00 per pound. The March 31 Raw Materials Inventory has 200 pounds of B. Each month's ending Raw Materials Inventory should be 30% of the following month's production needs. The budgeted production for May is: Multiple Choice O 232 units. O 280 units. O 288 units. O 400 units. O 168 units