Starks Inc. a Sub S Corporation manufactures and sells dresses. Each dress $($unit$)$ requires $2\mathrm{.}5$ yards of cloth. Selected data from the master budget for next quarter are shown below:

$\backslash$table$[[,$July August September,,$],[$Budgeted sales $($in units$),5,000,9,000,13,000],[$Budgeted production $($in units$),8,000,10,000,14,000]]$

Each unit requires $1\mathrm{.}5$ hours of direct labor, and the average hourly cost of direct labor is $$40.$ What is the cost of direct labor in September?

A$)$ $$520,000$

B$)$ $$560,000$

C$)$ $$780,000$

D$)$ $$840,000$

Ewing Incorporated makes one product and has provided the following information:

Budgeted selling price per unit

Budgeted unit sales, February

Raw materials requirement per unit of

output

Raw materials cost

Direct labor requirement per unit of

output

Direct labor wage rate

Predetermined overhead rate $($all variable$)$

Variable selling and administrative expense

Fixed selling and administrative expense

$$100$ per unit sold

$10,000$ units

$5$ pounds

$$3\mathrm{.}00$ per pound

$2\mathrm{.}5$ direct laborhours

$$18\mathrm{.}00$ per direct laborhour

$$11\mathrm{.}00$ per direct labor$-$hour

$ $2\mathrm{.}70$ per unit sold

$$70,000$ per month

The estimated net operating income $($loss$)$ for February is closest to:

A$)$ $$6,000$

B$)$ $$28,000$

C$)$ $$125,000$

D$)$ $$56,000$

Answers for questions $5$ and $6$ please