Any action that a database takes is part of a database transaction

The management of Drum Lawnmowers has calculated the following variances

Direct materials cost variance $10,000 U Direct materials efficiency variance 35,000 F Direct labor cost variance 16,000 F Direct labor efficiency variance 12,000 U Variable overhead cost variance 3,000 F Variable overhead efficiency variance 6,500 F Fixed overhead cost variance 4,000 F When determining the total production cost flexible budget variance, what is the total fixed overhead variance of the company? A) $6,500 F B) $4,000 F C) $10,500 F D) $5,500 F

In marketing and sales messages, what is the primary difference between selling points and benefits?

A) Selling points are positive whereas benefits are not. B) Selling points focus on the user rather than the product. C) Selling points focus on the product rather than the user. D) Benefits are unrelated to the audience. E) Benefits focus on key features of a product.