The City of Austin charges a fixed monthly base rate for being plugged into the electricity grid and then a rate per kilowatt hour used.  This is best identified as a 

Unit of Production: 1 Widget Production Volume: 1,000 Units Standard Cost Card Cost Element Standard Quantity Standard Cost per Unit Standard Total Cost (1 Unit) Direct Materials – Material A 2 kg $4.00/kg $8.00 Direct Labor – Assembly Labor 0.5 hours $20.00/hour $10.00 Manufacturing Overhead – Variable Overhead 0.5 hours $8.00/hour $4.00 – Fixed Overhead 0.5 hours $12.00/hour $6.00 Actual Costs Data Cost Element Actual Quantity (1,000 Units) Actual Cost per Unit Actual Total Cost (1,000 Units) Direct Materials – Material A 2,100 kg $4.50/kg $9,450 Direct Labor – Assembly Labor 520 hours $21.00/hour $10,920 Manufacturing Overhead – Variable Overhead 520 hours $7.50/hour $3,900 – Fixed Overhead 520 hours $11.00/hour $5,720 What is the Materials Price Variance for Material A?  

Division S produces a component with a variable cost of $25 per unit and no fixed costs. It can sell the component externally for $45 per unit (the fair market value) and has excess capacity. Division T needs 1,500 units and could purchase a similar component externally for $45 per unit. What is the mutually beneficial transfer price? 

Company XYZ Financial Data (for the year 2024): Revenue: $500,000 Cost of Goods Sold (COGS): $300,000 Operating Expenses: $100,000 Net Operating Income: $100,000 Total Assets: $400,000 Total Equity: $250,000 Minimum Required Rate of Return: 10% (for residual income calculation) What is Company XYZ’s residual income for 2024, given a minimum required rate of return of 10%?

Which best describes Budgetary Slack?

What is a common drawback of decentralization in an organization? 

Company XYZ Financial Data (for the year 2024): Revenue: $500,000 Cost of Goods Sold (COGS): $300,000 Operating Expenses: $100,000 Net Operating Income: $100,000 Total Assets: $400,000 Total Equity: $250,000 Minimum Required Rate of Return: 10% (for residual income calculation) What is Company XYZ’s return on investment (ROI) for 2024?

Which cost is classified as manufacturing overhead in a car manufacturing plant? 

Liam receives an official looking email from his bank requesting his Social Security number for verification purposes. He is asked to click on a link and submit this information immediately to keep his account active. Liam thought it was odd his name was misspelled but decided this was just an error. What is the best way for Liam to respond?

To change from passive voice to active voice, you must make the agent the new subject.