Q1)

Spotlight's production budget for the last 4 months of the calendar year, again is reflected below: PRODUCTION BUDGET (in units) September October November December Budgeted Sales (units) 18,000 15,000 12,000 15,000 + Desired Ending Inv. 1.500 1.200 1,500 600 Planned Need (units) 19.500 16,200 13.500 15.600 - Beginning Inventory (1,800) (1.500) (1,200) (1.500) Budgeted Production (units) 17,700 14.700 12.300 14,100Bound on the production budget including the direct labor required to manufacture the GPx, please answer the following queshone What are the number of direct labor minutes needed to manufacture one GP.? What is the total amount of direct labor productive time (in hours) needed in November to manufacture the GPx? What is the total amount of non-productive or idle direct labor time (in hours) that will be Incurred in November during the production of the GPx? What is the total number of direct labor workers that will be needed in November to manufacture the budgeted production requirements of the GPx?Assume November's actual sales were 13,000 units at an average price of $48. Calculate the price variance, quantity variance, and total variance and determine whether they are favorable or (unfavorable). [Use "FAV" or "UNFAV" to indicate Favorable or Unfavorable]. Amount FAV / (UNFAV) Price Variance Quantity Variance Total VarianceThe manufacturing of the GPx is performed in cells of 2 direct labor workers who complete the process as a team. Each worker takes 4.5 minutes to complete each unit. Workers are paid $25 per hour (including benefits). Cell workers average 45 minutes of productivity each hour. Spotlight employs all of its workers full time for the month. As such. Direct Labor workers work 160 hours per month with no overtime. Based on your calculations in Question 6 above and the Budget Direct Labor Rate listed, what is the budgeted direct labor cost for November