The following labor standards have been established for a particular product: Standard labor-hours per unit of output   8.7 hours Standard labor rate $ 18.10 per hour   The following data pertain to operations concerning the product for the last month: Actual hours worked   3,800 hours Actual total labor cost $ 67,640   Actual output   500 units   What is the labor efficiency variance for the month?

Parker Corporation is considering an investment proposal in which a working capital investment of $10,000 would be required. The investment would provide cash inflows of $2,000 per year for six years. The working capital would be released for use elsewhere when the project is completed. If the company’s discount rate is 10%, the investment’s net present value is closest to (Ignore income taxes.):See separate Exhibit 13B-1 and Exhibit 13B-2, to determine the appropriate discount factor(s) using the tables provided.

Wallen Corporation is considering eliminating a department that has an annual contribution margin of $80,000 and $160,000 in annual fixed costs. Of the fixed costs, $90,000 cannot be avoided. The annual financial advantage (disadvantage) for the company of eliminating this department would be:

IBT Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,490 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:Data used in budgeting:   Fixed element per month Variable element per client-visit Revenue   –   $ 38.20             Personnel expenses $ 33,600   $ 11.00 Medical supplies   1,900     6.20 Occupancy expenses   10,200     1.90 Administrative expenses   6,600     0.30 Total expenses $ 52,300   $ 19.40 ​ Actual results for January:     ​ Revenue $ 127,218   Personnel expenses $ 71,860 ​ Medical supplies $ 24,058 ​ Occupancy expenses $ 17,371 ​ Administrative expenses $ 7,547 ​ ​ ​ The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for January would be closest to: 

Star Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,300 units are planned to be sold in March. The variable selling and administrative expense is $4.20 per unit. The budgeted fixed selling and administrative expense are $19,240 per month, which includes depreciation of $3,380 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be:

A 24-year-old nulliparous female with occasional spontaneous, bilateral milky nipple discharge has no other significant breast findings. She has regular menses and a negative pregnancy test. She takes no medications and denies use of illicit drugs. Her prolactin and TSH levels are normal. An appropriate next step in her management would be:                 

Freddy Snow Removal’s cost formula for its vehicle operating cost is $2,850 per month plus $317 per snow-day. For the month of December, the company planned for activity of 16 snow-days, but the actual level of activity was 14 snow-days. The actual vehicle operating cost for the month was $7,640. The spending variance for vehicle operating cost in December would be closest to:

A 51-year-old female asks you if she should take estrogen to help her memory because she is sometimes forgetful and has difficulty concentrating. Her mother developed dementia at age 65. The best initial response would be to:                                                  

Primary amenorrhea may be due to which of the following conditions? (Select all that apply)

In symptomatic patients which infection(s) would you treat with metronidazole (Flagyl)?