Acme Company uses a standard cost accounting system. During…

Acme Company uses a standard cost accounting system. During the current year, Acme produces 16,000 units of finished goods, actual direct labor hours are 8,500 hours, and actual direct labor costs are $161,500. The direct labor spending variance is $1,650 favorable and the direct labor efficiency variance is $9,400 unfavorable. What is the standard direct labor rate per hour?

When implementing the PDN of a CMOS circuit that outputs Y t…

When implementing the PDN of a CMOS circuit that outputs Y to realize the equation Y’ = AB + C, the two transistors controlled by the inputs A and C show up in ……… in that PDN? Assume we want to implement the equation with the least number of transistors (i.e. do not try to manipulate the equation).