Masde Corporation produces and sells Product Charlie. To guard against stockouts, the company requires that 25% of the next month's sales be on hand at the end of each month. Budgeted sales of Product Charlie over the next four months are: June Budgeted sales in units July 60,000 August September 50,000 80,000 40,000 Budgeted production for August would be: A) 57,500 units B) 107,000 units C) 77,000 units D) 80,000 units The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.7 hours $ 18.10 per hour The following data pertain to operations concerning the product for the last month: hours Actual hours worked Actual total labor cost Actual output 3,800 $ 67,640 500 units What is the labor efficiency variance for the month? A) $9,790 F B) $11,095 U C) $9,955 F D) $11,095 F Haylock Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 5,600 direct labor-hours will be required in August. The variable overhead rate is $5.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $69,440 per month, which includes depreciation of $15,680. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be A) $99,680 B) $84,000 C) $53,760 D) $30,240