The budgeted production of Capricorn, Inc. is 13,000 units per month. Each unit requires 40 minutes of direct labor to complete The direct labor rate is $90 per hour Calculate the budgeted cost of direct labor for the month (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar) O A. $346,667 O B. $29,250 OC. $780,000 O D. $1,170,000 Whirlwind Fan Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan has 20 separate parts. The direct material cost is $75 00, and each ceiling fan requires 3.5 hours of machine time to manufacture. Additional information is as follows: Predetermined Overhead Allocation Rate $0.06 Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units 8 0.4 4 What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal places.) cze A. $8.00 O B. $1.20 OC. $4.00 O D. $14.00 Devon Company has collected the following data for one of its products: Direct materials standard (3 pounds @ $1/lb.) Direct materials flexible budget varianceunfavorable Actual direct materials used Actual units produced $3 per unit $14,500 103,000 pounds 22,000 units What is the direct materials efficiency variance? CM A. $22,000 F B. $22,000 U O C. $37,000 U O D. $37,000 F