Quattro began operations in April of this year. It makes all sales on account, subject to the following collection pattern: 30% are collected in the month of sale; 60% are collected in the first month after sale; and 10% are collected in the second month after sale. If sales for April, May, and June were $63,000, $83,000, and $73,000, respectively, what were the firm's budgeted collections for June?

$21,900.

$62,700.

$71,700.

$78,000.

Some other amount.

Interspace Merchandising anticipated selling 35,000 units of a major product and paying sales commissions of $5 per unit. Actual sales and sales commissions totaled 38,500 units and $184,600, respectively. If the company used a static budget for performance evaluations, Interspace would report a cost variance of:

$7,900U.

$7,900F.

$9,600U.

$9,600F.

None of these.

Gridiron Merchandising anticipated selling 28,000 units of a major product and paying sales commissions of $9 per unit. Actual sales and sales commissions totaled 28,500 units and $265,400, respectively. If the company used a flexible budget for performance evaluations, Gridiron would report a cost variance of:

$8,900U.

$8,900F.

$13,400U.

$13,400F.

None of these.