When a company develops a trademark the costs directly related to securing it should generally be capitalized. Which of the following costs associated with a trademark would not be allowed to be capitalized?

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.)

What are characteristics of virtual teams? (Choose every correct answer.)

A. They work together over time. B. They regularly meet in person. C. They communicate electronically. D. They work together over distance.