Small stock dividends increase the Paid-In Capital in Excess of Par account

Cavalaris Products uses a standard cost system

Overhead costs are allocated based on direct labor hours. In the first quarter, Cavalaris had an unfavorable cost variance for variable overhead costs. Which of the following scenarios is a reasonable explanation for this variance? A) The actual number of direct labor hours was lower than the budgeted hours. B) The actual variable overhead costs were higher than the budgeted costs. C) The actual variable overhead costs were lower than the budgeted costs. D) The actual number of direct labor hours was higher than the budgeted hours.

Heather writes a novel and copyrights it. She publishes the novel in a magazine in three parts. She notices that her novel has been copied on to a website hosted by Simon. Which of the following statements is true of this scenario?

A) Simon is guilty of copyright infringement even if the magazine is freely distributed and is not accompanied by a copyright notice. B) Simon is not guilty of copyright infringement if Heather has not registered her work. C) Heather cannot prevent her novel from being reproduced if she has not registered her copyrighted novel. D) Heather cannot sue Simon for damages if her copyrighted novel is not registered.