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0. The standard direct labor cost for producing one unit of product is 5 direct labor hours a standard rate of pay of S12. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $810,000. The direct labor quantity variance was A) $27,000 favorable. B) $18,000 favorable. C) $18,000 unfavorable. D) $27,000 unfavorable. Use the following to answer questions 7-9: Sudler Production is planning to sell 600 boxes of ceramic tile, with production estimated at 580 boxes during May. Each box of tile requires 44 pounds of clay mix and a quarter hour of direct labor. Clay mix costs $0.50 per pound and employees of the company are paid $15.00 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. Sudler has 2,600 pounds of clay mix in beginning inventory and wants to have 3.000 pounds in ending inventory. 7. What is the total amount to be budgeted in pounds for direct materials to be purchased for the month? A) 25,920 B) 25,520 C) 25,120 D) 26,800 8. What is the total amount to be budgeted for manufacturing overhead for the month? A) $2,475 B) $9,900 C) $9,570 D) $2,392.50 9. What is the total amount to be budgeted for direct labor for the month? A) $34,800 B) $2,175 C) $2,250 D) $8,700

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