I'm looking for the answer to #3

3. Totz Company produces jump ropes. Totz Company has the following sales budget: First quarter budgeted jump rope sales in units 21,000 Second quarter budgeted jump rope sales in units 35,000 Third quarter budgeted jump rope sales in units 22,000 Fourth quarter budgeted jump rope sales in units 30,000 Inventory at the beginning of the year was 4,200 jump ropes. Totz Company wants to have 20% of the jump ropes sold during next quarter at the end of each quarter. How many jump ropes should Totz Company produce during the third quarter? -4. Which of the following types of businesses would be more likely to use process costing? A. an airplane manufacurer B. an oil producer C. a home builder D. a furniture manufacturer _5. Jackson Company manufactures chairs. If the company realizes an unfavorable labor efficiency variance for the month, then which of the following conditions is NECESARILY TRUE? A. The company paid workers less than the budgeted standard labor price. B. The company paid workers more than the budgeted standard labor price. C. Workers spent more hours making the chairs than the flexible budget specified D. Workers actually spent fewer hours making the chairs than the budgeted labor hours specified. 6. Which of the following would correctly explain a favorable material efficiency variance? A. There was a significant increase in prices of materials. B. Employees worked very hard to meet a deadline. C. The maintenance of machinery has been inadequate for the last few months. D. The workers are more careful not to waste materials. 7. ABCZ Co. ledger showed a 900 ending Accounts Payable balance on 12/31/2017. The Inventory account began 2017 with 1,000 and ended 2017 with 1,200. During 2017, the company paid 8,100 Cash to its supplier. The 2017 Income Statement showed Cost of Goods Sold of 5,000. What was the 1/1/2017 Accounts Payable balance