1. During February, the Cyber-backdrop Corporation manufactured 3,000 green screens (green backdrops) to place on the backs of chairs and protect people from cyberattacks. The following table reflects information on the indirect variable costs of manufacturing for the month of February. How much is the flexible budget variance for variable indirect costs?

Budget variable indirect costs per unit $ 12.00

Variable indirect current cost $ 49,900

Flexible indirect variable budget $ 47,800

Variable indirect efficiency variation $720 unfavorable

Select one:

a. $ 2,100 unfavorable

b. $ 1,380 unfavorable

c. $ 2,100 favorable

d. $ 1,380 favorable

2. The COVID 19 Pandemic sparked interest in board games. Billiard table sales peaked in January 2021. Billiards expects to sell 20,000 units of pool cues at $ 12.00 each. The costs per unit of billiard stick are: direct materials $ 2.00, direct labor costs $ 4, and indirect manufacturing costs $ 0.80. Below is a table of expected inventory levels in 2021. How many pool cues will Billiards need to produce in 2021?

a. $132,300

b. $165,000

c. $135,000

d. $161,700