Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year.

	Beginning Inventory	Ending Inventory
Finished goods (units)	28,000	38,000
Raw material (grams)	58,000	48,000

Each unit of finished goods requires 3 grams of raw material. The company plans to sell 230,000 units during the year.

How much of the raw material should the company purchase during the year?

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output		7.8	hours
Standard variable overhead rate	$	14.20	per hour

The following data pertain to operations for the last month:

Actual hours		2,825	hours
Actual total variable manufacturing overhead cost	$	40,835
Actual output		250	units

What is the variable overhead efficiency variance for the month?

WP Corporation produces products X, Y, and Z from a single raw material input in a joint production process. Budgeted data for the next month is as follows:

	Product X		Product Y		Product Z
Units produced		2,600		3,100		4,100
Per unit sales value at split-off	$	24.00	$	27.00	$	26.00
Added processing costs per unit	$	1.00	$	3.00	$	3.00
Per unit sales value if processed further	$	29.00	$	29.00	$	34.00

The cost of the joint raw material input is $91,000. Which of the products should be processed beyond the split-off point?

	Product X	Product Y	Product Z
A)	yes	yes	no
B)	yes	no	yes
C)	no	yes	no
D)	no	yes	yes

Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity 9,500 MHs Actual level of activity 9,700 MHs Standard variable manufacturing overhead rate $ 8.20 per MH Actual total variable manufacturing overhead $ 76,800

What was the variable overhead rate variance for the month?

All of Gaylord Corporation's sales are on account. Thirty-five percent of the sales on account are collected in the month of sale, 45% in the month following sale, and the remainder are collected in the second month following sale. The following are budgeted sales data for the company:

	January			February		March		April
Total sales	$50,000			$60,000		$40,000		$30,000

What is the amount of cash that should be collected in March?