Production and sales estimates for April are as follows: 19,000 Estimated inventory (units), April 1 Desired inventory (units), April 30 Expected sales volume (units): 18,000 Area A 3,000 Area B 4,750 Area C 4,250 $20 Unit sales price The number of units expected to be manufactured in April is Oa. 13,000 Ob. 12,000 OC. 9,500 Od. 11,000 Jase Manufacturing Co.'s static budget for 7,900 units of production includes $31,600 for direct labor and $3,160 for variable electric power. Total fixed costs are $42,700. At 10,600 units of production, a flexible budget would show Oa. variable costs of $46,640 and $57,294 of fixed costs Ob. variable costs of $46,640 and $42,700 of fixed costs Oc. variable costs of $34,760 and $42,700 of fixed costs Od. variable and fixed costs totaling $77,460 The following data relate to direct labor costs for the current period: Standard costs 7,400 hours at $11.50 Actual costs 6,000 hours at $10.10 What is the direct labor time variance? Oa. $16,100 unfavorable Ob. $14,140 favorable Oc. $14,140 unfavorable Od. $16,100 favorable