Please give answer for the following questions.. please answer each part.

The PDQ Company makes collections on credit sales according to the following schedule: 25% in month of sale 70% In month following sale 4% In second month following sale 1% uncollectible The following sales have been budgeted: Month April May June Sales $100,000 120,000 110,000 What would be the cash collections in June? $113.400. O $111,500 O $110.000 O $115,500 The following labour standards have been established for a particular product Standard labour hours per unit of output Standard labour rate 8.3 hours $12.10 per hour The following data pertain to operations concerning the product for the last month: Actual hour's worked Actual total labour cost Actual output 6,100 hours $71,370 900 unit What was the labour efficiency variance for the month? O $19.017 unfavourable. $16,577 favourable O $16,029 favourable. $19,017 favourable. Which of the following statements is true about the difference in operating income between variable costing and absorption costing if the number of units in work in process and finished goods inventories increase? Multiple Choice The difference in operating income cannot be determined from the information given Operating income computed using costing wil be lower There will be no drence in net income Operceng income computed using coing bag