Alpha Caps Company has budgeted production of 14,000 units and sales of 16,500 units in January. Each unit requires 12 minutes of labor. The standard labor rate is $13.00 per hour. How much are total budgeted direct labor costs for January?

Blue Box Beach Chairs has the following standards to make beach chairs:   Standard Quantity Standard Price Direct materials 2.2 pounds of polywood per chair $3.50 per pound Direct labor 0.65 hours per chair $13.00 per hour   The static budget was based on the production of 6,200 beach chairs. The company used 13,000 pounds of polywood in order to make 6,000 chairs in April. The company purchased 7,000 pounds of polywood at a total cost of $24,150. How much is the direct materials price variance?

Randolph Corporation sells a single product at a price of $275 per unit. Variable cost per unit is $135 and fixed costs total $356,860. If sales are expected to be $825,000, what is the company’s margin of safety?

Which of the following filing methods is considered the most efficient?

Brislin Gifts makes ceramic mugs and has the following amounts during 2017 (Assume the same unit costs in all years):   Selling price $9.00 per mug Variable production cost $2.50 per mug Variable selling cost $1.10 per mug Fixed production cost $100,000 per year Fixed selling and administrative cost $60,000 per year   Production and sales in units for the first three months of 2017 are as follows:   Year Production Sales January 50,000 44,000 February 40,000 45,000 March 50,000 45,000   Inventory at January 1, 2017 consisted of 1,000 mugs. How much is the inventory cost per unit under variable costing during March?

Last month, Brand Products manufactured 25,000 calculators and sold 23,000 of these calculators at a price of $10.00 each. Manufacturing costs consisted of direct labor, $30,000; direct materials, $32,000; variable manufacturing overhead, $3,500; fixed manufacturing overhead, $21,500. Selling and administrative costs are all fixed and totaled $24,000. Beginning inventory consists of no units. What is Brand Products’ net income using variable costing?

Master Auto Parts has a standard labor rate of $10.50 per hour. In September, the company produced 10,000 gears using 24,000 labor hours. The company experienced a favorable labor rate variance of $18,000 during September. How much is Master Auto Parts’ actual labor rate per hour?

Last month, Brand Products manufactured 25,000 calculators and sold 23,000 of these calculators at a price of $10.00 each. Manufacturing costs consisted of direct labor, $30,000; direct materials, $32,000; variable manufacturing overhead, $3,500; fixed manufacturing overhead, $21,500. Selling and administrative costs are all fixed and totaled $24,000. Beginning inventory consists of no units. What is Brand Products’ net income using variable costing?

Dan is 65 years old and satisfied with the career choices he has made. Which career development stage is Dan in?  

Restructuring, downsizing, and increased global competition have contributed to longer work hours and more stress. This OD career intervention provides an alternative for employee development to address these issues.