A company’s cost formula for its supplies cost is $1,110 per month plus $11 per frame. For the month of November, the company planned for activity of 621 frames, but the actual level of activity was 611 frames. The actual supplies cost for the month was $8,250. The spending variance for supplies cost would be closest to:

Defendant is charged with vehicular homicide. The government’s sole witness describes how a person fitting Defendant’s description drove down the street, smashed into a pedestrian (killing him instantly), and sped away. Defendant’s defense is: 1) alibi and 2) mistaken identification. Defendant seeks to cross-examine the government’s witness on the following issues: I)          The precise time and date of the incident. II)         Whether the pedestrian looked both ways before entering the street. III)        The quality of the witness’s eyesight. IV)       Whether the pedestrian screamed “LOOK OUT!” before the car ran into him. Which, if any, of these issues is relevant and admissible?

Timothy is on trial for tax evasion. The prosecution alleges that he intentionally understated his income in 2020 and thus underpaid his taxes by over $100,000. The prosecution has three pieces of evidence it would like to admit: Part of a letter Timothy wrote to the IRS in 2021, in response to a letter the IRS had sent him after filing a civil claim against him and demanding that he pay back taxes for 2020. In the letter, Timothy denied owing any taxes or making any mistake in his 2020 return, but at the end of the letter he wrote: “I would agree to pay $105,000 in back taxes and penalties to settle the issue.” The government seeks to admit this statement from the letter. One of Timothy’s business partners will testify that Timothy “is the kind of guy who would always try to cut corners and get away with something if it meant he could make some more money.” A few weeks before trial, Timothy agreed to plead guilty to a lesser crime of obstructing official business; however, that plea was withdrawn after the judge refused to go along with the prosecutor’s lenient sentence recommendation. Which (if any) of the three are admissible?

The labor efficiency variance is labeled favorable (F) if the actual hours used is less than the standard hours allowed for the actual output.

A plaintiff in a civil case offers hearsay evidence against the defendant. The defendant fails to object to the evidence at the time, and the evidence is admitted. After the plaintiff wins the case, the defendant appeals. One of the defendant’s grounds for appeal is that the hearsay evidence was improperly admitted at trial. How should the appellate court proceed? 

Same facts as #72.   Asked by plaintiff’s counsel whether Dorit said anything about how her injury happened, Dr. Thorne would testify, “She told me that she couldn’t recall, but? She heard that someone thought that she’d fallen on the Caste Iron Grill’s stairs.”  Counsel objects.  Should the judge admit or exclude Dr. Thorne’s proffered testimony?

On leaving the Caste Iron Grill after dining with friends one evening, Dorit felt woozy. The next thing she knew, she awakened in a bed in Emmanuel Hospital. Treating physician, Dr. Thorne, determined that Dorit had suffered a broken hip and dislocated shoulder, apparently from a bad fall. Dorit sued the Caste Iron Grill, alleging that a defect in the stairs leading out of the restaurant had caused her to fall. Measurements indicated that each stairstep’s height was nine inches, two inches higher than the standard seven inches. Dorit didn’t remember what happened to her or how she got to the hospital, but a passerby named Greg called 911/emergency assistance on his cellphone. After an ambulance arrived, Greg accompanied Dorit in the ambulance to the hospital. On behalf of the plaintiff, the ambulance driver would testify that, “Dorit was unconscious when I first arrived, but as she gained consciousness, she complained to Greg of excruciating pain in her hip and right shoulder.” Counsel objects.  Should the judge admit or exclude the ambulance driver’s proffered testimony? 

Wendy, a cashier at The Coffee House in Pearlridge, was robbed at gunpoint by a man who demanded that she give him all the money she had in her cash register. Wendy complied and the robber fled with approximately $300.00 in cash.  About an hour after the robbery, Wendy gave a description of the robber to the police. Two hours after the robbery, Wendy met with an artist for the Honolulu Police Department, who drew a composite sketch of the robbery suspect based on Wendy’s description. A week later, Wendy picked appellant’s photograph from a photographic array of about twenty-five to thirty pictures. At trial, Wendy confirmed her prior identifications and pointed out the appellant as the person who robbed her.  Appellant presented an alibi defense through witnesses who testified that he was with them on the day in question. The jury found the appellant guilty. Appellant appealed, arguing that the trial judge erred in admitting the police sketch artist’s composite sketch. What is the strongest basis for appellant’s argument?

Same facts as #72.  On behalf of the Caste Iron Grill (defendant), the hospital intake specialist would testify that Greg brought Dorit to the hospital and told the intake specialist that he saw her trip on the sidewalk, in the park, near the plaza, east of the Caste Iron Grill.”  Counsel makes the proper objection.  Should the judge overrule or sustain the objection regarding the intake specialist’s testimony? 

A small airline uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $36,290 per month plus $2,068 per flight plus $1 per passenger. The company expected its activity in October to be 89 flights and 239 passengers, but the actual activity was 88 flights and 244 passengers. The actual cost for plane operating costs was $211,040. The activity variance for plane operating costs in the month would be closest to: