TB MC Qu$.14-66($Static$)$ The cost of PPS in the flexible budget for the number of units manufactured this period: Clear Manufacturing

Clear Manufacturing uses powdered plastics $($PPS$)$ to manufacture a high$-$pressure board used in a digital equipment product, Flex $10.$ Information concerning its operation in June is as follows:

Budgeted units of Flex $10$ for June $5,000$

Budgeted usage of PPS $45,000$ pounds

Actual number of units of Flex $10$ manufactured $4,000$

PPS purchased and used $39,000$ pounds

Total actual cost of PPS used $ $224,640$

Direct materials usage variance $ $21,600$ unfavorable

Clear does not maintain an inventory of materials, so the amount of materials used is equal to the amount of materials purchased. The cost of PPS in the flexible budget for the number of units manufactured this period is:

Multiple Choice

$$259,200.$

$$280,800.$

$$311,040.$

$$324,000.$

$$360,000.$