The following information is taken from the production budget for the first quarter: Beginning inventory in units 1200 Sales budgeted for the quarter 386000 Capacity in units of production 432000 facility How many finished goods units should be produced during the quarter if the company desires 3200 units available to start the next quarter? O 389200 434000 0 388000 O 384000 Sheridan Company is planning to sell 770 boxes of ceramic tile, with production estimated at 600 boxes during May. Each box of tile requires 44 pounds of clay mix and a 0.50 hour of direct labor. Clay mix costs $0.40 per pound and employees of the company are paid $10 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. Sheridan has 4400 pounds of clay mix in beginning inventory and wants to have 4100 poundsin ending inventory. What is the total amount to be budgeted for direct labor for the month? $48000 $3000 O $12000 $3850 The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $121520 for 6200 direct labor hours worked, the direct labor price (rate) variance is O $3100 unfavorable O $2480 unfavorable $3100 favorable $2480 favorable