1. In December, Bexley expects to produce 90,000 pens. Assuming no structural changes, what is Bexley's budgeted production cost per pen for December?

2. Use the cost information in (1) above. In November, the actual direct labor costs were $46,000 a and Bexley produced and sold 90,000 pens. The direct labor performance variance (difference) is:

3. Bubba's steakhouse has budgeted the following costs for a month in which 1,600 steak dinners will be sold:

Materials, $4,080; hourly labor (variable), $5,200; rent (fixed), $1,720; depreciation, $600; and other fixed costs, $550.

Each dinner sells for $12.60. How much would Bubba's profit increase if 10 more dinners were sold?