PART ONE:

Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed.

	Actual				A				Flexible Budget				B				Master Budget
Units		1,560																1,260
Sales (dollars)	$	102,000								C			$	20,700	F
Variable cost		E															$	66,780
Contribution Margin					$	1,500	U			D
Fixed cost		F							$	5,090
Operating income	$	15,300

The amount D (to the nearest dollar) is:

Multiple Choice

• $26,460.

• $20,160.

• $24,960.

• $35,220.

• $20,700.

PART TWO:

Prokp Co.'s records for April disclosed the following data relating to direct labor:

Actual labor cost (payroll) for April	$	34,000
Labor rate variance	$	6,000	favorable
Labor efficiency variance	$	3,500	unfavorable
Actual direct labor hours worked (AQ)		2,000

Prokp's total standard direct labor hours allowed (SQ) for units produced in April (to nearest whole number) were:

Multiple Choice

• 2,000.

• 2,186.

• 1,814.

• 1,825.

• 2,175.