The following information relates to the direct labor at Padmaja Manufacturing, Inc. for March: Actual Standard Labor cost per hour Labor hours per unit produced $ 18.00 $ 17.50 1.5 1.4 During March, Padmaja produced 2,100 units. What is Padmaja's labor efficiency variance for March? A) $1,575 Favorable B) $2,625 Unfavorable C) $3,675 Unfavorable D) $3,780 Unfavorable Schuepfer Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,300 units are planned to be sold in March. The variable selling and administrative expense is $4.20 per unit. The budgeted fixed selling and administrative expense is $19,240 per month, which includes depreciation of $3,380 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be A) $15,860 B) $5,460 C) $24.700 D) $21,320