Kasson Company has budgeted units to be produced for the next three months as follows: April May June budgeted units to be produced 46,000 73,000 ?????? Kasson Company used the following information in creating its master budget for the year: 1. Ending direct materials inventory for each month should be equal to 54% of the next month's production needs. 2. Each unit produced requires 3 pounds of direct materials. 3. Direct materials are purchased for $2.50 per pound. According to Kasson Company's direct materials purchases. budget, the cost of direct materials budgeted to be purchased in May totaled $369,300. Calculate the budgeted units to be produced in June. 2 Morro Bat Surfboards manufactures fiberglass surfboards and has set the following direct material standards for each surfboard produced: standard quantity direct materials 9 pounds per unit standard price $3.25 per pound At September 1, Morro Bay Surfboards had 3,600 pounds of direct materials in its inventory. During September, Morro Bay Surfboards paid $740, 860 to purchase direct materials. At September 30, Morro Bay Surfboards' direct materials. inventory consisted of 8,700 pounds of direct materials. During September, 25,100 surfboards were produced. For the month of September, Morro Bay Surfboards reported a $42,575 favorable direct material quantity variance. Calculate Morro Bay Surfboards' direct material price variance for September. If the variance is unfavorable, simply enter your answer as a number (i.e., 5000). If the variance is favorable, place a minus sign in front of your answer (i.e., -5000).