Suppose Kitchen Professional manufactures cast iron skillets. One model is a 10-inch skillet that sells for $22. Kitchen Professional projects sales of 675 10-inch skillets per month. The production costs are $12 per skillet for direct materials, $5 per skillet for direct labor, and $6 per skillet for manufacturing overhead. Kitchen Professional has 30 10-inch skillets in inventory at the beginning of July but wants to have an ending inventory equal to 25% of the next month's sales. Selling and administrative expenses for this product line are $2,000 per month. Kitchen Professional is budgeted to produce 814 skillets in July. Compute the total amount budgeted for product costs for July. A. $14,858 O B. $19,412 C. $15,525 OD. $18,722 Based on the following, what is the total direct materiais variance? Total Product Cost Flexible Budget Variance Total Manufacturing Overhead Variance (d) Total Direct Materials Variance () Direct Direct Materials Materials Cost Efficiency Variance Variance $300 F $150 U Total Direct Labor Variance (c) Direct Direct Labor Labor Efficiency Cost Variance Variance $450 U $500 F Total Variable Total Fixed Overhead Variance Overhead Variance Variable Overhead Cost Variance $350 U Variable Overhead Efficiency Variance $425 F Fixed Overhead Cost Variance $650 F O A. $300 F B. $300 U O C. $150 U D. $150 F