The Porch Cushion Company manufactures foam cushions. The number of cushions to be produced in the upcoming three months follows:

Number of foam cushions to be produced in July	113,000
Number of foam cushions to be produced in August	19,000
Number of foam cushions to be produced in September	6,000

Each cushion requires

44 pounds of the foam used as stuffing. The company has a policy that the ending inventory of foam each month must be equal to 15% of the following month's expected production needs. How many pounds of foam does The Porch Cushion Company need to purchase in August?

A.64,600

B. 87,400

C.68,200

D.79 ,600

Mighty Corporation manufactures end tables. Each end table requires .50 direct labor hours in its production. Mighty Corporation has a direct labor rate of $13 per direct labor hour. The production budget shows that Mighty Corporation plans to produce 600 end tables in March and 1,100 end tables in April. What is the total combined direct labor cost that Mighty Corporation should budget in March and April?

A.3,900

B.11,050

C.14,300

D.22,100

Oliver Enterprises has collected the following data for one of its products:

Direct materials standard (4 pounds per unit @ $0.41/lb.)	$1.64 per finished good
Actual direct materials purchased	32,000 pounds
Actual Direct Materials Used (AQU)	29,000 pounds
Actual Price (AP) paid per pound	$0.50

How much is the direct materials price variance?

A.$2,610 favorable

B.$2,880 favorable

C.$2,880 unfavorable

D.$2,610 unfavorable

Hushovd Iron Works has collected the following data for its Thunderbolt line of products:

Direct materials standard	5 pounds per unit
Direct materials standard cost	$0.55 per pound
Actual Direct Materials Used (AQU)	20,000 pounds
Actual finished goods purchased	5,000 units

What is the direct materials quantity variance?

A.$2,750 unfavorable

B$6,250 favorable

C $2,750 favorable

D.$6,250 unfavorable

The Ticktock Corporation produces clocks. According to company standards, it should take 2 hours of direct labor to produce a clock. Ticktock's standard labor cost is$10 per hour. During June, Ticktock produced 5,600 stopwatches and used 14,000 hours of direct labor at a total cost of $266,000. What is Ticktock's direct labor rate variance for June?

A.$2,800 unfavorable

B.$126,000 favorable

C $2,800 favorable

D.$126,000 unfavorable

The following information describes a company's usage of direct labor in a recent period:

Actual direct labor hours used	31 comma 00031,000
Actual rate per hour	$ 23.00$23.00
Standard rate per hour	$ 21.75$21.75
Standard hours for units produced	28 comma 50028,500

How much is the direct labor efficiency variance?

A. $54,375 favorable

B. $54,375 unfavorable

C.$57,500 unfavorable

D.$57,500 favorable