Nuthatch Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business September October and November are $243,000, $310,000, and $417,000, respectively. The company expects to sell 30% of its merchandise for cash. Of sales on account, 30% are expected to be collected in the month of the sale and 20% in the month following the sale. The cash collections expected in September from accounts receivable are estimated to be D. $291.000 Ob 1241.000 - B170 100 d: 51100 Miller and Sons' static budget for 10,300 units of production includes $35,300 for direct materials, $50,100 for direct labor, variable utilities of 57,700 supervisor salaries of $15,900. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a direct materials of $43.525, direct laboro $61,774, utilities of $9.494, and supervisor salaries of $19.000 h the same cost structure in total De direct materials of $43.525, direct lahor of $61,774, utilities of $9.496, and supervisor salaries of $15.900 Id total varuble costs of $100,000 Budgeted production 1907 ZUS Actual production 901 units Materials: Standard price per ounce $1.952 11 Standard ounces per completed unit Actual ounces purchased and used in production 10,208 Actual price paid for materials $20,926 Labor: Standard hourly labor rate $14.84 per hour 4.8 Standard hours allowed per completed unit Actual labor hours worked 4,640 Actual total labor costs $75,400 Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $1,045,000 $26.00 per standard labor hour $129,920 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is Oa. $11,219.97 favorable Ob. $6,542.40 unfavorable Oc. $6,542.40 favorable Od $11.219.97 unfavorable