QUESTION 26 4.05 A company developed the following per-unit standards for its product 2 pounds of direct materials at $4 per pound. Last month, 1,500 pounds of direct materials were purchased for $5,700. The direct materials price variance for last month was O $5,700 favorable. O $300 favorable. O $150 favorable. O $300 unfavorable. QUESTION 27 The process of evaluating financial data that change under alternative courses of action is called O double entry analysis cost-benefit analysis. QUESTION 28 4.05405 A company budgeted unit sales of 204,000 units for January, 2013 and 240,000 units for February 2013. The company has a policy of having an inventory of units on hand atthe end of each month equal to 30% of next month's budgeted unit sales if there were 61,200 units of inventory on hand on December 31, 2012. how many units should be produced in January 2013 in order for the company to meet its goals? O 214,800 units 204,000 units O 193,200 units O 276,000 units to save