Question 22 ndatory)(1.5 points) The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January-200,000 units; February -180,000 units; March-210,000 units; and April 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What should the budgeted production be for January? 236,000 181,000 200,000 219,000 Question 23 (Mandatory) (1.5 points) Question 23 (Mandatory) (1.5 points) The Flapjack Corporation had 8.200 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13 per hour Compute the labor rate variance 4,920U 4,920F 4,560U 4,560U