If a testator's will leaves his red Ferrari to his butler and his yellow Ferrari to his maid, and at the time of his death, the yellow Ferrari was sold, the following doctrine applies:

Vista Camera Services started the year with total assets of $110,000 and total liabilities of $45,000. The revenues and the expenses for the year amounted to $120,000 and $90,000, respectively

During the year, the company did not issue any common stock, but it distributed dividends of $50,000. What is the amount of stockholders' equity at the end of the year? A) $90,000 B) $120,000 C) $45,000 D) $50,000

Mountain Sports Equipment Company projected sales of 81,000 units at a unit sales price of $14 for the year

Actual sales for the year were 75,000 units at $13.00 per unit. Variable costs were budgeted at $2 per unit, and the actual amount was $4 per unit. Budgeted fixed costs totaled $375,000, while actual fixed costs amounted to $425,000. What is the sales volume variance for total revenue? A) $159,000 favorable B) $159,000 unfavorable C) $84,000 unfavorable D) $84,000 favorable