Question 11 The following data relate to direct materials costs for February Materials cost per yard: standard, $2.00; actual, $2.10 Standard yards per unit: standard, 4.5 yards; actual, 4.75 yards Units of production: 9,500 Calculate the total direct materials variance. O $9,262.50 unfavorable O $3.780.00 unfavorable O $3,562.50 favorable O $9.262.50 favorable Question 12 Gibert's expects its September sales to be 20% higher than its August sales of $150,000 Mantacturing out 100.000 de 10.000 in September. All sales are on credit and are collected as follows in the month of the sale and in the following that made Follow 25% in the month of production and in the following month. The beginning the balance on September 1517300 Thenie hlasom September 30 would be 561,500 O $54.000 O $71,500 O $75,000 Quinta Timer Corporation started business lauary. There were nobene During the med 13,000 whis. These price of wach unit was $20. Variable marching costs were not manufacture costs were $24.000, and feeling and admirates 56.000. What were for the variable costing instead of absorption costing 54.000 greater O 54.000 less $2.000 greater O no difference Question 14 Lucy Corporation purchased and used 129,000 board foet of lumber in production, total cost of 51.562000 Original production boon for 22,000 units with a standard material quantity of 5.7 board foot per tant and a standard price of 512 per bound foot. Actual producte 3.500 The materials quantity variance is $39,400 unfavorable O $39,400 favorable O $63.000 favorable O $63,000 unfavorable