QUESTION 16 Berry Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $6 per gallon) $ 18.00 Direct labor (2 hours @ $10 per hour) $ 20.00 During the period, the company produced and sold 22,000 units, incurring the following costs: Direct material 68,000gallons @ $ 5.90per gallon Direct labor 45,500hours $ 9.75per hour The direct labor price variance was: O A. $11,375 favorable. O B. $11,375 unfavorable. O C. $11,000 unfavorable. O D. $11,000 favorable.QUESTION 20 Hilly Company budgeted the following transactions for April Year 2: Sales $ 200,000 Cash Operating Expenses 105,000 Cash Purchases of Investments 75,000 Cash Payment of Debt 15,000 Depreciation on Operating Assets 12,000 The beginning cash balance is $50,000. Sales are on account and 75% of sales on account is collected in the month of sale. The company desires to have a $25,000 ending cash balance. The surplus (or shortage) of cash before considering any borrowings in April would be: A. $40,000 shortage. B. $20,000 shortage. 0. $40,000 surplus. D. There is no cash surplus or shortage