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3) Pewaret by the man A) there are no other producere B) the product to specially made for C) a company can effectively differentes pode from the D) a product is not easily distinguished from competing products 9 9) The per-unit standards for direct laborare 2 direct labore 1 per hour. Il produs 1.800 unit, the actual direct labor cow was SAB,000 for 3.000 direct labor hours world, the total direct labor variance is A) $3,750 unfavorable, B) $6.000 unfavorable C) $6,000 favorable, D) $1,500 unfavorable 10) 10) The cash budget reflects A) all revenues and all expenses for a period. B) all the items that appear on a budgeted income statement. C) expected cash receipts and cash disbursements from all sources. D) all the items that appear on a budgeted balance sheet. 11) Teller Co. is planning to sell 900 boxes of ceramic tile, with production estimated at 870 11) boxes during May. Each box of tile requires 44 pounds of clay mix and a quarter hour of direct labor. Clay mix costs $0.40 per pound and employees of the company are paid $12.00 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. Teller has 3,900 pounds of clay mix in beginning inventory and wants to have 4,500 pounds in ending inventory. What is the total amount to be budgeted for direct labor for the month? 12) 12) What is the total amount to be budgeted in pounds for direct materials to be purchased for the month? 13) The starting point in preparing a master budget is the preparation of the A) sales budget B) personnel budget. C) purchasing budget. D) production budget. B-2 3) Pewaret by the man A) there are no other producere B) the product to specially made for C) a company can effectively differentes pode from the D) a product is not easily distinguished from competing products 9 9) The per-unit standards for direct laborare 2 direct labore 1 per hour. Il produs 1.800 unit, the actual direct labor cow was SAB,000 for 3.000 direct labor hours world, the total direct labor variance is A) $3,750 unfavorable, B) $6.000 unfavorable C) $6,000 favorable, D) $1,500 unfavorable 10) 10) The cash budget reflects A) all revenues and all expenses for a period. B) all the items that appear on a budgeted income statement. C) expected cash receipts and cash disbursements from all sources. D) all the items that appear on a budgeted balance sheet. 11) Teller Co. is planning to sell 900 boxes of ceramic tile, with production estimated at 870 11) boxes during May. Each box of tile requires 44 pounds of clay mix and a quarter hour of direct labor. Clay mix costs $0.40 per pound and employees of the company are paid $12.00 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. Teller has 3,900 pounds of clay mix in beginning inventory and wants to have 4,500 pounds in ending inventory. What is the total amount to be budgeted for direct labor for the month? 12) 12) What is the total amount to be budgeted in pounds for direct materials to be purchased for the month? 13) The starting point in preparing a master budget is the preparation of the A) sales budget B) personnel budget. C) purchasing budget. D) production budget. B-2