1. Budgat Co. began operations on June 2, 20×5. The owner, Charlie, designs, makes, and sells clothi

1. Budgat Co. began operations on June 2, 20×5. The owner, Charlie, designs, makes, and sells clothing. Charlie knows the importance of cost management and so creates budgets for each period and keeps very detailed records. The standard direct material cost per unit for 20×5 is 10.6 kg per unit at \$8.8 per kg. During the year, 3274.9 units were made, which was 108.1 less than was expected. At the end of the year, records indicate that a total of 15277.3 kg were used at \$3.5 per kg. W/hat is the direct material price and quantity variance?The answer isPrice variance: \$80969.69 Favourable Quantity variance: \$171042.43 Favourable. I just want to know the detail calculation, thanks a lot2.Projections for the second quarter of 20×7 are provided below:Sales (units)April3672May5095June4923Cash for sales is collected in the following manner: 20.49 % in the month of the sale, 42.86 % in the next month, and 36.65% 2 months following the sale. The selling price is \$20.15 per unit. The unit sales in March were 3,000. How much cash is collected in May and June?the answer is 174669.46. I want the detail calculation.