According to data published by Advertising Age (2014), which of the following is the largest global advertising agency network based on worldwide revenues?

The static budget, at the beginning of the month, for Keats Company follows

Static budget: Sales volume: 2,100 units; Sales price: $52.00 per unit Variable costs: $12.00 per unit; Fixed costs: $26,000 per month Operating income: $58,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,850 units; Sales price: $59.00 per unit Variable costs: $18.00 per unit; Fixed cost: $37,000 per month Operating income: $38,850 Calculate the sales volume variance for operating income. A) $9,150 U B) $250 F C) $10,000 U D) $10,000 F

A reduction certificate is appropriately used in which of the following situations?

a. Sale of a note and mortgage b. Assumption of a mortgage c. Foreclosure of a mortgage d. Default in first mortgage