Please answer 39, 41, 43, 45

Pardoe, Inc., manufactures a product called Product A. The company uses a standard cost system and has established the following standards for one unit of Product A: Standard Quantity 1.5 pounds 0.6 hours 0.6 hours 0.6 hours Standard Cost $4.50 3.60 75 105 9.90 Standard Price Direct Materials Direct labor Variable overhead Fixed overhead or Rate S3 per pound $6 per hour $1.25 per hour $1.75 per hour During March 2016, the company produced 3,000 units and recorded the following: I. A total of 8,000 pounds of material were purchased at a cost of $23,000. II. There was no beginning raw materials on hand to start the month; at the end of the III. IV. month, 2,000 pounds of material remained in the warehouse unused. The company employs 10 people to work on the production of Product A. During March, each worked at an average of 160 hours at a rate of $6.50 per hour. Variable overhead is assigned to Product A on the basis of direct labor-hours. Actual variable overhead costs during March totaled $1,800 and actual fixed overhead totaled $4,000. Budgeted fixed cost for March was $3,360. V