Historic Replicas Company budgeted 33.0 hours of direct labor per unit at $14.75 per hour to produce 300 replica door knobs. The 300 knobs were completed using 1100. hours of direct labor at $13.75 per hour. What is the direct labor rate variance? $9900 favorable $1100 unfavorable 59900 unfavorable PACE Hardware's forecasted sales for April, May, June, and July are $220,000, $260,000, $190,000, and $300,000, respectively. Sales are 70% cash and 30% credit with all accounts receivables collected in the month following the sale. Cost of goods sold is 75% of sales and ending inventory is maintained at $55,000 plus 20% of the following month's cost of goods sold. All inventory purchases are paid 28% in the month of purchase and 72% in the following month. What are the cash collections budgeted for June at PACE Hardware? $156,000 $133,000 $211.000 $267.000