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A favorable efficiency variance for direct manufacturing labor indicates that ________.

Which of the following terms means squinting or blinking excessively?

Hunt Manufacturing is considering the purchase of equipment for a cost of $41,000. Annual cash savings of $10,000 are expected for the next 5 years and the equipment is expected to be sold at the end of five years for $15,000. Using a discount rate of 12%, the present value of $1 at the end of year 5 is .567 and the present value of an annuity for 5 years is 3.605. Using a discount rate of 10%, the present value of $1 at the end of year 5 is .621 and the present value of an annuity for 5 years is 3.791.  Assuming the company has a 12% discount rate and a 10% internal rate of return, what is the net present value of the equipment purchase?

Which of the following is not a capital budget application:

Camors manufacturing company had the following data taken from a recent quarterly production budget: January February March Planned production in units 1,000 1,100 980 If it takes three direct labor hours to produce each unit and Camor’s cost per labor hour is $16, direct labor cost for February would be budgeted at:

What is the direct labor efficiency variance during September?

Orbi Co., who has a required rate of return of 10%, just replaced an old machine. The cost accountant has the following information: cost – new machine $600,000 cost – old machine $275,000 annual cash flows – new machine $125,000 annual cash flows – old machine $100,000 remaining life – new machine 6 years remaining life – old machine 0 years salvage value – new machine $75,000 salvage value – old machine $25,000 Selected information from the PV tables:      PV of $1 n=6, i=10: 0.564      PV of an Annuity n=6, i=10: 4.355   What is the net present value of replacing the old machine?

When 50.0 mL of 1.27 M of HCl(aq) is combined with 50.0 mL of 1.32 M of NaOH(aq) in a coffee-cup calorimeter, the temperature of the solution increases by 8°C. What is the change in enthalpy for this balanced reaction? Assume that the solution density is 1.00 g/mL and the specific heat capacity of the solution is 4.18 J/g⋅°C. HCl(aq) + NaOH(aq)  →  NaCl(aq) + H2O(l)

How many grams of SO2 was formed when 563 kJ of heat was absorbed according to the following thermochemical equation? 2SO3(g) → 2SO2(g) + O2(g); ΔH° = 198 kJ

The use of high-quality raw materials is likely to result in a unfavorable price variance and an unfavorable efficiency variance.