. Rong Company expects cash sales for July of $15,000, and a 20% monthly increase during August and September. Credit sales of $6,000 in July should be followed by 10% decreases during August and September. What are budgeted cash sales and budgeted credit sales for September?

The following information describes a companys usage of direct labor in a recent period:

Actual direct labor hours used	32,500
Actual rate per hour	$18.00
Standard rate per hour	$16.50
Standard hours for units produced	32,000

How much is the direct labor efficiency variance?