It says the estimated beginning inventory on the production budget is wrong? It says the estimated beginning inventory on the direct materials purchases budget is wrong? It says the fixed and the variable numbers are wrong on factory overhead budget? It says sales , Cost of direct materials for production, Finished goods inventory, August 31, Cost of goods sold, Gross profit, Selling expenses, and Operating income on budgeted income statement are wrong? Direct Materials Price Variance standard price for cream base, natural oils, and bottles is wrong? The difference for cream base and bottles is wrong? Direct materials price variance for cream base and bottles is wrong. Direct Materials Quantity Variance standard quantity is wrong? Direct Labor Rate Variance standard rate for mixing and filing department is wrong? The difference for filling department is wrong? Actual time for mixing department is wrong? Direct labor rate variance is wrong? Direct Labor Time Variance actual time for mixing department is wrong. standard time is wrong for mixing and filing department. difference is wrong for mixing and filing department. Direct labor time variance is wrong for mixing and filing. variable overhead at standard cost is wrong for factory overhead controllable variance? Factory overhead volume variance is wrong for actual volume, fixed factory overhead rate, and factory overhead volume variance?