Po jaiu 6) Krizun Industries makes heavy construction equipment. The standard for a particular crane calls for 20 direct labor-hours at $24 per direct labor-hour. During a recent period 875 cranes were made. The labor efficiency variance was $1,200 Unfavorable. How many actual direct labor-hours were worked? A) 17,450 direct labor-hours C) 17,550 direct labor-hours B) 17,500 direct labor-hours D) 17,600 direct labor-hours 3) Barsness Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for 3) November. Actual Fixed Element Variable Elemnent Total for per Well Serviced November per Month Revenue Employee salaries and wages Servicing materials Other expenses S 4,400 $ 190,100 $ 1,100 $ 103,400 700 $ 29,800 $ 35,300 56,800 $ 34,800 When the company prepared its planning budget at the beginning of November, it assumed that 39 wells would have been serviced. However, 43 wells were actually serviced during November. The amount shown for "Other expenses" in the planning budget for November would have been closest to: D) $35,300 C) $34,800 B) $35,050 A) $32,016 2