The following data relate to direct labor costs for the current period: Standard costs 7,400 hours at $11.10 Actual costs 6,200 hours at $10.60 The direct labor time variance is Oa. $13,320 unfavorable Ob. $12,720 favorable Oc. $12,720 unfavorable Od. $13,320 favorable Net income $129,221 Depreciation expense 16,456 Loss on disposal of equipment (11,472) Gain on sale of building 21,530 Increase in accounts receivable 10,368 Decrease in accounts payable (3,608) Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, a decrease in cash, cash payments, or any negative adjustments, Kennedy, Inc. Statement of Cash Flow Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities 000 00 0 The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department received 67,550 liters from the Purifying Department. During the period, the Bottling Department completed 64,600 liters, including 2,750 liters of work in process at the beginning of the period. The ending work in process was 5,700 liters. How many liters were started and completed during the period? liters started and completed