Vaughn Company manufactures two products, Mini A and Maxi B. Vaughn's overhead costs consist of setting up machines- $890,000; machining- $2,030,000; and inspecting- $640,000. Information on the two products is: Mini A Maxi B Direct labour hours 14,000 26,000 Machine setups 700 500 Machine hours 21,000 23,000 Inspections 700 600 Overhead applied to Maxi B using traditional costing and direct labour hours is a $1,246,000 . O b. $1,898,000 O c. $2,314,000 O d. $1,735,500 At the beginning of 2021, ABC Manufacturing Ltd., adopted the following standards for its direct material costs: Input Cost per Output Unit Direct materials 3 kg at $2 per kg $ 6 During the most recent month 7,800 output units were produced with 23,100 kilograms of material used at a cost of $2.20 per kilogram. What were the direct materials price variance and quantity variance, respectively? 34.620 U and S600 F ob. 55,616 U and $1,800 F oc. $5.544 F and S1,872 U od $5,544 U and $1,872 F The Dilly Company (DC) began operations on December 1, 2021. All sales are credit sales with 50% collected in the month of sale, 40% in the month following and 10% in the second month following the sale. DC has estimated sales at $1,800,000 for December, $1,500,000 for January, $1,700,000 for February and $1,600,000 for March. The estimated cash collections from customers in the month of February will be? e a. 1,450,000 O b. 1,510,000 c. 1,630,000 O d. 1,640,000