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Engineers make a design change in Product X Unit level activity Batch level activity Product level activity Customer level activity Facility or Organization Sustaining activity Human resources gave a retirement presentation to the company's employees Unit level activity Batch level activity Product level activity Customer level activity Facility or Organization Sustaining activity 13. The budget or schedule that provides necessary input data for the direct labor budget is the: a. raw materials purchases budget. production budget. schedule of cash collections. cash budget. The master budget process usually begins with the: production budget. b. operating budget. sales budget. cash budget. d. 16. Under a standard cost system, the materials price variances are usually the responsibility of the: production manager. sales manager. purchasing manager. engineering manager. 17. Under a standard cost system, the materials quantity variances are usually the responsibility of the: production manager. b. sales manager. purchasing manager. engineering manager. d. 26. Parwin Corporation plans to sell 28,000 ur 10,500 units on hand at the start of them orporation plans to sell 2000 units during August. If the company has s on hand at the start of the month, and plans to have 11,500 units on hand at the end of the oth h a y units must be produced during the month? 27,000 39,500 38,500 29,000 27. Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Tracie's master budget for next quarter are shown below: July August September Budgeted sales (in units) 7500 9500 11,500 Budgeted production (in units) 8500 11,000 13,500 Each unit requires 0.7 hours of direct labor, and the average hourly cost of Tracie's direct labor is $20. What is the cost of Tracie Corporation's direct labor in September? $161,000 $230,000 $189,000 $270,000 28. Schuepfer Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 3200 units are planned to be sold in March The variable selling and administrative expense is $3.70 per unit. The budgeted fixed selling and administrative expense is $35,820 per month, which includes depreciation of $4700 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be: $11,840 $42,960 $47,660 $31,120 b