Federal unemployment compensation tax is paid by the employer and is not deducted from an employee's gross earnings

The following information is available from the Terry Company:

Actual total factory overhead cost incurred$25,000 Actual fixed overhead cost incurred$10,400 Budgeted fixed overhead expenses$11,000 Actual direct labor hours (DLH) worked 4,400 Standard DLHs for this period's production (output) 4,000 Standard variable overhead rate per DLH$3.00 Standard fixed overhead rate per DLH$2.50 What is the total overhead spending variance for Terry Company for the period, to the nearest whole dollar?

Product, price, promotion, and place are elements that make up the ______.

A. customer value proposition B. target market C. marketing strategy D. marketing mix