Question 3 (Mandatory) (1.5 points) Production and sales estimates for March for the Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (unit), March 31 Expected sales volume (units): Area M Area L Area O Unit sales price 18,000 20,300 7,000 8,000 9,000 $15 The number of units expected to be manufactured in March is: 22,000 1,800 26,300 21,700 Question 4 (Mandatory) (1.5 points) The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Fixed overhead (based on 10,000 hours Variable overhead Standard Costs 3 hours.80 per hour 3 hours@ $2 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the factory overhead controllable variance is: $2,000 unfavorable $3,000 favorable $0 $3,000 unfavorable