The russell company provides the following standard cost data per unit of product: direct material (2 gallons @ $4 per gallon) $ 8.00 direct labor (2 hours @ $14 per hour) $ 28.00 during the period, the company produced and sold 25,000 units incurring the following costs: direct material 53,000 gallons @ $ 3.90 per gallon direct labor 50,500 hours @ $ 14.05 per hour the direct labor usage variance was:

Krier industries has just completed its sales forecasts and its marketing department estimates that the company will sell 43,800 units during the upcoming year. in the past, management has maintained inventories of finished goods at approximately 3 months' sales. however, the estimated inventory at the start of the year of the budget period is only 7,300 units. sales occur evenly throughout the year. what is the estimated production level (units) for the first month of the upcoming budget year?