Which of the following bond types has the greatest risk for investors?

Zero Company's standard factory overhead rate is $3.75 per direct labor hour (DLH), calculated at 90% capacity = 900 standard DLHs. In December, the company operated at 80% of capacity, or 800 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,150, of which $1,350 is fixed overhead. For December, the actual factory overhead cost incurred was $3,800 for 840 actual DLHs, of which $1,300 was fixed factory overhead.

What is the fixed overhead production volume variance, to the nearest whole dollar, for Zero Company in December?

Which of the following statements is true about value pricing?

A) It is also known as penetration pricing. B) It gives customers more value than they expect for the price paid. C) It gives the seller most of the value—cost difference. D) It implies low price alone.