The _____ section of a case brief includes a listing of the laws the court relied onin the analysis or reasoning and may include statutes, case law, articlesor amendments from the U.S. Constitution or other primary sources of the law

Which of the following is not true?

a. Management may outsource their organizations' IT functions, but they cannot outsource their management responsibilities for internal control. b. Section 404 requires the explicit testing of outsourced controls. c. The SSAE 16 report, which is prepared by the outsourcer's auditor, attests to the adequacy of the vendor's internal controls. d. Auditors issue two types of SSAE 16 reports: Type I report and Type II report.

The direct materials standards for the main product of Duchess Company are 8 grams of direct materials per product at a cost of $3 per gram. During April, 969 grams of direct materials were used to produce 120 products at a direct materials cost of $2,900. The direct materials quantity variance for April was

A) $57 (U). B) $77 (U). C) $27 (U). D) $97 (F).