Fedor, Inc. has prepared the following direct materials purchases budget: Month Budgeted DM Purchases June $69,000.00 July 76,000 August 76,300 September 79,300 October 75,000 All purchases are paid for as follows: 40% in the month of purchase, 50% in the following month, and 10% two months after purchase. Calculate total budgeted cash payments made in October for purchases. A. $37,630.00 O B. $69,650.00 OC. $77,280.00 OD. $47,280.00 Allen Boating Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Allen uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 1 pound per unit; $11 per pound Direct labor: 4 hours per unit; $19 per hour Allen produced 3,000 units during the quarter. At the end of the quarter, an examination of the direct materials records showed that the company used 6,500 pounds of direct materials and actual total materials costs were $99,900. What is the direct materials efficiency variance? O A. $38,500 F OB. $38,500 U C. $33,000 F 0 D. $33,000 0