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Compute the labor rate variance (4 points).

A company has two divisions, Division X and Division Y.  Division X  makes and sells a single product which is used by manufacturers of computer products. Presently, it has capacity of 10,000 units and is currently sells 9,000 units to third parties at $25 per unit. Its variable costs are $10 per unit. Division Y would like to buy 3,000 units a year from Division X to use in its products.  Division Y currently acquires 3,000 units of similar goods from an external supplier at a price of $23 per unit. What should be the lowest acceptable transfer price from the perspective of Division X (the selling division)? 

Gallerani Corporation has received a request for a special order of 6,000 units of product A90 for $21.20 each. Product A90’s unit product cost is $16.20, determined as follows: Direct materials $  6.10 Direct labor 4.20 Variable manufacturing overhead 2.30 Fixed manufacturing overhead 3.60 Unit product cost $ 16.20 Assume that direct labor is a variable cost. The special order would have no effect on the company’s total fixed manufacturing overhead costs. The customer would like modifications made to product A90 that would increase the variable costs by $4.20 per unit and that would require an investment of $21,000 in special molds that would have no salvage value. This special order would have no effect on the company’s other sales. The company has ample spare capacity for producing the special order. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be:

A company manages two brands in a product category, details of which are shown in the table below. The company is considering launching a third brand into this product category and needs to understand the potential impact of this move on its existing brands. The new brand will be priced at $31.13 and will have the same variable cost structure as Brand A (i.e., variable costs will be the same as Brand A). Which of the following statements is TRUE? Unit Price % Margin Unit Volume Brand A $40 50% 469,123 Brand B $25 40% 326,001

What is an event source?

Fill in the blanks of the event handler to check whether the key pressed was the Q key. Assume the necessary classes are properly imported. public void keyHandler(KeyEvent e) { if (_____ == _____.Q) { System.out.println(“Q key was pressed!”); } }

Fill in the blanks to add a Button object named button to a Pane named pane. Assume the necessary classes are properly imported. _____._____._____(_____);

Using the Horizon Fabrication information above, the total capitalized cost of the equipment is:

Using the Aspen investment information above, Redwood applies the equity method because:

Which account increases when income is earned and not distributed?