! Required information [The following information applies to the questions displayed below.) Shadee Corp, expects to sell 620 sun visors in May and 320 in June. Each visor sells for $21. Shadee's beginning and ending finished goods inventories for May are 80 and 60 units, respectively, Ending finished goods Inventory for June will be 60 units. Suppose that each visor takes 0.60 direct labor hours to produce and Shadee pays its workers $10 per hour. Required: Determine Shadee's budgeted direct labor cost for May and June (Do not round your intermediate values. Round your answers to 2 decimal places.) May Juno Budgeted Direct Labor Cost Alleyway Corp, manufactures two styles of leather bowling bag, the Strike and Turkey. Budgeted production levels for October follow: Production Strike 2,900 bags Turkey 3,200 bags Two departments, Cutting and Sewing, produce the bowling bags. Direct labor hours needed for each style are as follows: Cutting Seving 0.6 hour per bag Strike Turkey 0.15 hour per bag 0.25 hour per bag 0.35 hour per bag 5 Hourly direct labor rates are $11 for the Cutting Department and $15 for Sewing Required: Determine Alleyway's budgeted direct labor cost for October. (Round your final answers to nearest whole dollar. Do not round your intermediate calculations.) Cutting Sewing Budgeted Direct Labor Cont For each of the following independent cases, fill in the missing amounts in the table (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Case Direct Labor Rate Variance Direct Labor Direct Labor Efficiency Varlance Spending Variance A $ 850 U $ 1.400 F B $ $ $ 1.900 F 1.100 F C 3,300 U 2.000 F 2,700 JU 2,050 U D $ $ $ $ E $ 600U 1,200 F 1,2500 F $ 750 U $ Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Standard Standard Price Standard Unit Quantity (Rate) Cont Direct materialo (plastic) 8 sq ft. $ ft. 9.60 Direct labor 0.3 hr. $13.30 per hr. 3.99 Variable manufacturing overhead (based on direct 0.3 hr. $ 2.40 per hr. 0.72 labor houro) Pixed manufacturing overhead $599,040 - 936,000 units) 0.64 $ 1.20 per sq. Parker Plastic had the following actual results for the past year Number of units produced and sold Number of square feet of plastic used Cost of plastic purchased and used Number of labor hours worked Direct labor cost Variable overhead cost Pixed overhead cost 1,300,000 12,700,000 $13,970,000 334,000 $ 4,141,600 $ 1,620,000 $ 391,000 Required: Calculate Parker Plastic's variable overhead rate and efficiency variances and its over- or underapplied variable overhead. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for Favorable/Overapplied and "U" for Unfavorable/Underapplied.) Variable Overhead Rate Variance Variable Overhead Efficiency Variance Variable Overhead Spending Variance