Eviction must be actual in order to be effective

Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms × $12/kilogram) = $60/unit; direct labor (3.5 hours/unit × $20/hour) = $70/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December:

In-process beginning inventory None In-process ending inventory—80% complete as to labor 1,110units Units completed during the period 7,000units Budgeted output 7,650units Purchases of materials (in kilograms) 47,500 Total actual direct labor cost incurred$554,120 Direct labor hours worked (AQ) 28,000hours Materials purchase-price variance$9,025favorable Increase in materials inventory in December 5,300kilograms The direct materials usage variance for December, to the nearest dollar, was:

The seller conveyed a quitclaim deed to the buyer. Upon receipt of the deed, the buyer may be certain that

A) the seller owned the property. B) there are no encumbrances against the property. C) the buyer now owns the property subject to certain claims of the seller. D) all of the seller's interests in the property belong to the buyer.