The management of Drum Lawnmowers has calculated the following variances
Direct materials cost variance $10,000 U
Direct materials efficiency variance 35,000 F
Direct labor cost variance 16,000 F
Direct labor efficiency variance 12,000 U
Variable overhead cost variance 3,000 F
Variable overhead efficiency variance 6,500 F
Fixed overhead cost variance 4,000 F
When determining the total production cost flexible budget variance, what is the total fixed overhead variance of the company?
A) $6,500 F
B) $4,000 F
C) $10,500 F
D) $5,500 F
B .B)
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Which of the following types of retail stores would likely offer the broadest assortment of merchandise and services?
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Omega Inc makes lightweight sunglasses with 100-percent UV protection for people who love to hunt, hike, and ride bikes
The company's long-term plans include the development of lenses that, in addition to protecting users from UV rays, would help reduce lens spotting through effective water-sheeting methods. This new feature would be valuable to people who fish. Given the rising popularity of recreational fishing in the United States, Omega products clearly have a huge market potential. In terms of a SWOT analysis, Omega has recognized a market ________. A) weakness B) strength C) threat D) opportunity E) challenge