With this information provided can you answer for Tables 9,10, 11

9: Actuals are in for quarter two. You sold 3% less units than you budgeted for (round to a whole unit), but price per unit was $22.50.

A:Calculate revenue

B:Compute the cost of goods sold (total and per unit) before adjusting for actual OH cost. The beginning finished goods inventory for Q2 was 43,000 units at a total cost of $434,300.

10. Actual filling ingredients usage for quarter one was 41,325,000 grams at a price of $0.0082 per gram. Actual equivalent units of production (cases of cookies) completed through the second process (where the filling is added) was 462,000. Calculate the direct materials variances for the filling (price, usage, and total) and indicate if these variances are favorable or unfavorable.

11. Actual direct labor hours for the quarter were 139,810 at an average rate of $18.50 per hour. For actual production, you expected to use 140,490 direct labor hours. Calculate the direct labor variances (rate, efficiency and total) and indicate if these variances are favorable or unfavorable.

8.4 Compute the cost of goods transferred to finished goods inventory \begin{tabular}{|l|r|r|} \hline Units Completed & 418,000 & \\ \hline EUP Material Cost & 0.96 & \\ \hline EUP DL & 1.15 & \\ \hline EUP OH & 0.07 & \\ \hline EUP TI & 7.92 & 10.10 \\ \hline \end{tabular} FG Inventory 4,221,800.00 8.5 Compute the ending balance in WIP, Packaging \begin{tabular}{|l|r|r|r|} \hline & EWIP & \multicolumn{1}{l|}{ Cost/EUP } & \multicolumn{1}{l|}{ Total } \\ \hline Material & 23,400 & 0.96 & 22,464.00 \\ \hline DL & 19500 & 1.15 & 22,337.76 \\ \hline OH & 19500 & 0.07 & 1,452.24 \\ \hline TI & 26000 & 7.92 & 205,920.00 \\ \hline Total & & 10.1 & 252,174.00 \\ \hline \end{tabular} able 8 - Unit and cost information Added during Qtr 2: Pirect Materials -- $402,544 Pirect Labor - 26,000 hrs @ $18.50 per hour Dverhead OH is applied based on predetermined OH rate and actual DL hours 8.1 418,000 8.2 Compute the equivalent units using the weighted average method. \begin{tabular}{|l|r|l|r|r|} \hline BWIP & 24,000 & & Material & \multicolumn{1}{|c|}{ Conversion } \\ \hline Units Started & 420,000.00 & Units Comp & 418,000 & 418,000 \\ \hline Units to Account for & 444,000.00 & EWIP & 23400 & 19,500 \\ \hline Units Completed & & EUP & 441,400 & 437,500 \\ \hline EWIP & 418,000 & & & \\ \hline Units Accounted for & 26,000 & & & \\ \hline \end{tabular} 8.3 Compute the cost per equivalent unit using the weighted average method \begin{tabular}{|l|r|r|r|r|} \hline & Material & DL & OH & Transferred In \\ \hline BWIP & 21,200 & 20,168 & 1,382 & 171,000 \\ \hline Current cost & 402,544 & 481,000 & 31,200 & 3,345,480 \\ \hline Total Cost & 423,744 & 501,168 & 32,582 & 3,516,480 \\ \hline EUP & 441,400 & 437,500 & 437,500 & 444,000 \\ \hline Cost/EUP & 0.96 & 1.15 & 0.07 & 7.92 \\ \hline \end{tabular} Table 9-Actual Results (calculate revenue and COGS)