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EastWest House Corporation makes and sells electric fans. Each fan regularly sells for $31. The following cost data per fan is based on a full capacity of 153,000 fans produced each period. Direct materials $ 8 Direct labor $ 6 Manufacturing overhead (60% variable and 40% unavoidable fixed) $ 10 A special order has been received by EastWest for a sale of 20,000 fans to an overseas customer. The only selling costs that would be incurred on this order would be $6 per fan for shipping. EastWest is now selling 133,000 fans through regular channels each period. What should EastWest use as a minimum selling price per fan in negotiating a price for this special order?

The amount of direct material that should have been used to complete the company’s actual output is the ________________.

Swim-On-In is a seafood restaurant located on the beach. Flexible budget wages and salaries for the month were  $10,400. Actual wages and salaries were $10,130.  During the month 1,800 meals were planned, but only 1,700 meals were actually served. The spending variance for wages and salaries would be closest to:

Automotive Manufacturing is presently making part Z43 that is used in one of its products. A total of 5,000 units of this part are produced and used every year. Automotive’s Accounting Department reports the following costs of producing the part at this level of activity:   Per Unit Direct materials $ 1.10 Direct labor $ 3.10 Variable overhead $ 6.90 Supervisor’s salary $ 5.80 Depreciation of special equipment $ 5.20 Allocated general overhead $ 5.60 An outside supplier has offered to produce and sell the part to Automotive for $20.80 each. If this offer is accepted, the supervisor’s salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier’s offer were accepted, only $4,000 of these allocated general overhead costs would be avoided.If management decides to buy part Z43 from the outside supplier rather than to continue making the part, what would be the annual financial advantage (disadvantage)?

I have read and understand the Academic Integrity policies for the Program of Mortuary Science and I agree to abide by the following Honor Code:  Scholastic Dishonesty You are expected to do your own academic work and cite sources as necessary. Failing to do so is scholastic dishonesty. Scholastic dishonesty means plagiarizing; cheating on assignments or examinations; engaging in unauthorized collaboration on academic work; taking, acquiring, or using test materials without faculty permission; submitting false or incomplete records of academic achievement; acting alone or in cooperation with another to falsify records or to obtain dishonestly grades, honors, awards, or professional endorsement; altering, forging, or misusing a University academic record; or fabricating or falsifying data, research procedures, or data analysis. (Student Conduct Code: https://regents.umn.edu/sites/regents.umn.edu/files/2019-09/policy_student_conduct_code.pdf) 

Helen points a gun at Irma, threatening to shoot her. Irma hits Helen, causing her death. Charged with homicide, Irma can most likely successfully claim as a defense,

A corporation can be prosecuted for actions of its agents and employees.

Insanity can be a defense to a criminal charge.

Under the doctrine of comparative negligence, both the plaintiff’s and the defendant’s negligence are taken into consideration.

Gail is a private lender who is charged with filing false claims in bankruptcy proceedings against her debtors. The standard of proof to find a defendant who has been charged with a crime guilty is