Vaughn Manufacturing estimates its sales at 110000 units in the first quarter and that sales will increase by 22000 units each quarter over the year. They have, and desire, a 25% ending inventory of finished goods. Each unit sells for $35.40% of the sales are for cash. 70% of the credit customers pay within the quarter. The remainder is received in the quarter following sale. Cash collections for the third quarter are budgeted at $4419800 O $2987600 O $5251400 O $6144600 Crane Companyreported the following items for 2019: $72000 230000 Income tax expense Contribution margin Controllable fixed costs Interest expense Total operating assets 80000 54000 50000 How much is controllable margin? O $72000 O $8000 O $230000 O $150000 Sunland has a standard of 1.5 pounds of materials per unit, at $6 per pound. In producing 3000 units, Sunland used 4700 pounds of materials at a total cost of $27495. Sunland's materials quantity variance is $1200 U. 0 $705 U. $2100 U. O $495 F