Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $17.50 per hour During July, Whitman paid $75,364 to employees for 4,540 hours worked. 2,520 units were produced during July What is the fexble budget amourit for direct labor? O $88.200 O $163,564 $146.064 $158.900 Whitman has a direct labor standard of 2 hours per unit of output Each employee has a standard wage rate of $23.00 per hour During July, Whitman paid $198,000 to employees for 8,980 hours worked. 4780 units were produced during July Whet is the direct iabor rato variance? (Do not round your intermediate calculations.) O $8.540 fevoreble $8.540 unfavorable O $13.340 favorable O $21880 fevorable Delaware Corp. prepared a master budget that included $19,632 for direct materials. $36,810 for direct lebor, $14,315 for variable overhead, and $39200 for fxed overhead. Delaware Corp. planned to sell 4090 units during the period, but actualy sold 4,300 units. What would Delaware's total costs be if it used a lexible budget for the period based on actual sales? (Do not round intermediste calculation. Round your final answer to the nearest dollar amount) O $109.030 $113,590 $116.493 $102.088 Delaware Corp prepared a master budget that included $15.390 for direct materinls, $28.600 for direct labor $15.200 for variable overhead, and $38.800 for fxed overhead. Delaware Corp planned to sell4,050 units during the period, but actually sold 4,330 units. Whet would Delaware's direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intemediate calculation.) O $15.119 $16,454 $73,859 O $13.877 Pine Corp has revenues of $575,000 resulting in an operating income of $67850, Invested assets total $690,000 Residual income is $25,000. Calculate the new residual income if sales increase by 10% and the profit margin and invested assets remain the same. (Do not round your intermediate calculations.) $42,850 O $31785 O $11.625