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Use the following to answer question 34: Fudd Corporation manufactures high-strength widgets known as "Fidgets". Fudd projects the following unit sales of Fidgets for the upcoming 4-month period: 34. Fudd's policy is to have 10% of the next month's sales on hand at the end of each month as safety stock. The budgeted production for September is 53,000 fidgets Use the following to answer questions 35-36: Assume that Fudd expects to produce 50,000 fidgets for the month of September. The following standards have been established for the production of one fidget: Materials: 2 lbs. @ \$10 per lb. Labor: .5 hrs. @ \$8 per hr. 35. The master budget for September will show direct materials of $1,000,000 36. The master budget for September will show direct labor of $180,000. Use the following to answer questions 37-39: During the month of September, Fudd actually produced 45,000 fidgets as follows: Materials: Used 50,000 lbs. @ avg. cost of \$11 per lb. Use the following to answer questions 37-39: During the month of September, Fudd actually produced 45,000 fidgets as follows: Materials: Used 50,000 lbs. @ avg. cost of \$11 per lb. Labor: Used 24,000 hours at a total cost of $168,000 37. The direct materials flexible budget amount for 45,000 units is: 38. In words, this specifically means: (use the \$ amount in your answer) 39. The direct-materials cost variance (flexible budget variance) is: Use the following to answer questions 40-43: use standard and actual information given previously Fudd is analyzing the results of operations. Compute the following variances 40. Direct materials price variance Allivul allu ulleclivil 41. Direct labor efficiency variance 42. Direct materials usage variance S Amount 43. Assume that Fudd had an unfavorable direct-materials quantity variance. Could this have been caused by the fact that they produced more units than originally planned or expected? Briefly explain why or why not. COMPUTATION AREA