The following diagram shows:

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

Advertisements for which of the following product categories would merit a continuous advertising timing pattern the most?

A) air conditioners B) life insurance C) breakfast cereal D) automobiles E) holiday package tours