The Yost Company makes and sells a single product, Product A. Each unit of Product A requires 1.6 hours of labor at a labor rate of $8.70 per hour. Yost Company needs to prepare a Direct Labor Budget for the second quarter. If the budgeted direct labor cost for May is $306,240, then the budgeted production of Product A for May is: (Do not round intermediate calculations.)

56,320 units

28,600 units

22,000 units

35,200 units

Young Enterprises has budgeted sales in units for the next five months as follows:

June	5,500 units
July	8,100 units
August	6,300 units
September	7,700 units
October	4,700 units

Past experience has shown that the ending inventory for each month should be equal to 10% of the next month's sales in units. The inventory on May 31 fell short of this goal since it contained only 500 units. The company needs to prepare a Production Budget for the next five months. The total number of units to be produced in July is:

8,730 units

8,100 units

7,920 units

8,280 units

LHU Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 1.5 hours of direct labor at the rate of $5.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The company plans to sell 25,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 600 and 120 units, respectively. Budgeted direct labor costs for June would be:

$183,900

$122,600

$191,100

$187,500

The Reedy Company uses a standard costing system. The following data are available for November:

Actual direct labor-hours worked	4,300	hours
Standard direct labor rate	$7.90	per hour
Labor rate variance	$1,290	favorable

The actual direct labor rate for November is:

$7.90

$7.75

$8.20

$7.60

Stuchlik Catering uses two measures of activity, jobs and meals, in the cost formulas in its flexible budgets. The cost formula for catering supplies is $640 per month plus $84 per job plus $20 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in January to be 49 jobs and 230 meals, but the actual activity was 50 jobs and 235 meals. The actual cost for catering supplies in January was $7,600. The catering supplies in the planning budget for January would be closest to:

$7,600

$9,440

$9,356

$9,540

Diorio Corporation keeps careful track of the time required to fill orders. The times recorded for a particular order appear below:

	Hours
Move time	3.1
Wait time	21.9
Queue time	5.7
Process time	1.8
Inspection time	0.1

The throughput time was:

5.0 hours

10.7 hours

32.6 hours

27.6 hours

Hoster Corporation keeps careful track of the time required to fill orders. The times recorded for a particular order appear below:

	Hours
Move time	3.9
Wait time	14.6
Queue time	4.5
Process time	2.2
Inspection time	0.7

The throughput time was:

11.3 hours

19.1 hours

6.8 hours

25.9 hours

Aide Industries is a division of a major corporation. Data concerning the most recent year appears below:

Sales	$19,000,000
Net operating income	$998,000
Average operating assets	$5,600,000

The division's margin is closest to:

17.8%

5.3%

29.5%

34.7%