Attracting and retaining loyal customers is the most important issue for e-tailers because customer loyalty can lower marketing and advertising costs, transaction costs, customer turnover expenses, and failure costs such as warranty claims

Zero Company's standard factory overhead rate is $3.73 per direct labor hour (DLH), calculated at 90% capacity = 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,020, of which $1,540 is fixed overhead. For December, the actual factory overhead cost was $3,900 for 700 actual DLHs, of which $1,290 was for fixed factory overhead.

Under a four-way breakdown (decomposition) of the total overhead variance, what is the variable factory overhead spending variance for Zero Company for December (to the nearest whole dollar)? (Round your intermediate calculation to 2 decimal places.)

The debt to equity ratio of four companies is given below

Debt to equity ratio Lewis, Inc. 1.30 Jackson, Inc. 1.50 Jones Corp. 0.88 Roberts Corp. 0.92 Which of the following companies has the greatest financial risk? A) Lewis, Inc. B) Jackson, Inc. C) Jones Corp. D) Roberts Corp.