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Mid City Products Inc. (MCP), developed standard costs for direct material and direct labor. In 2020, MCP estimated the following standard costs for one of their most popular products. Budgeted quantity Budgeted price Direct materials 1 pounds $3.40 per pound Direct labor 0.6 hours $11.00 per hour During September, MCP produced and sold 1,000 units using 1,400 pounds of direct materials at an average cost per pound of $3.00 and 550 direct labor hours at an average wage of $11.15 per hour. The direct material price variance during September is A. $560 unfavorable B. $560 favorable C. $800 favorable D. $800 unfavorable Advanced Enterprises reports year-end information from 2019 as follows: Sales (161,250 units) $962,000 Cost of goods sold (645,000) Gross margin 317,000 (262,000) Operating expenses Operating income $55,000 Advanced is developing the 2020 budget. In 2020 the company would like to increase selling prices by 12.5%, and as a result expects a decrease in sales volume of 11%. All other operating expenses are expected to remain constant. Assume that cost of goods sold is a variable cost and that operating expenses are a fixed cost. The budgeted sales for 2020 is A. $856,180 B. $963,203 C. $962,000 O D. $1,082,250 Nantucket Industries manufactures and sells two models of watches, Prime and Luxuria. It expects to sell 3,400 units of Prime and 2,000 units of Luxuria in 2020. The following estimates are given for 2020: Prime Luxuria Selling price $200 $500 Direct materials 50 50 Direct labor 80 150 Manufacturing overhead 60 130 Nantucket had an inventory of 230 units of Prime and 95 units of Luxuria at the end of 2019. It has decided that as a measure to counter stock outages it will maintain ending inventory of 400 units of Prime and 240 units of Luxuria. Each Luxuria watch requires one unit of Crimpson and has to be imported at a cost of $11. There were 100 units of Crimpson in stock at the end of 2019. The OA. 3,400 units B. 3,170 units C. 3,570 units D. 3,800 units Majestic Corporation manufactures wheelbarrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: Budgeted output units Budgeted machine-hours 49,100 units 17,185 hours $378,070 Budgeted variable manufacturing overhead costs for 49,100 units Actual output units produced Actual machine-hours used 53,100 units 14,400 hours $445,474 Actual variable manufacturing overhead costs What is the amount of the budgeted variable manufacturing overhead cost per unit? (Do not round any intermediary calculations. Round your final answer to the nearest cent.) A. $8.39 B. $7.70 C. $9.07 D. $7.12