Which of the following types of variances is always zero for a fixed cost?

A company has 3 classes of workers.  The company had expected to use 3,000 hours and 2,000 hours of class 1 and class 2 workers, respectively.  However, the company actually used 2,750 hours and 2,050 hours of class 1 and class 2 workers, respectively.  The standard wage rate for class 1 and class 2 workers is $10.00 and $15.00, respectively.  However, the actual wage rate for class 1 and class 2 workers was $10.25 and $15.75 per hour, respectively. What is the direct labor yield variance? 

Every year, Green Corporation purchases 15,000 units of Part X from Purple Corporation at a cost of $40 per unit.  Green Corporation is considering making Part X instead.  Green Corporation believes that if it made Part X it would incur the following per unit costs: $8 in direct materials, $14 in direct labor, and $11 in variable manufacturing overhead.  In addition, if Green Corporation were to make the part, it would also have to hire a supervisor that would be paid $70,000 annually.  Furthermore, the portion of the factory that would be used to make Part X is currently being rented and is generating $20,000 in rental income annually.  What would be the effect on profitability of making Part X instead of continuing to buy Part X?

34). Scientists are not able to grow most of the extremophiles from Lost City because:

17). Do Prokaryotes have a membrane bound nucleus?

John’s Golf Club Corporation produces golf clubs.  In July, it expected that the cost of direct materials would amount to $75 for each set of golf clubs produced.  Although the company had expected to produce 13,000 sets of golf clubs during July, the company actually only produced 12,350 sets of golf clubs.  The actual cost of direct materials per set of golf clubs amounted to $78. What is the sales volume variance for direct materials?

A company incurs the following costs per unit in producing 50,000 units of Part XYZ annually, which is a part that is used in making its product. Direct materials $4.00 Direct materials $6.00 Variable manufacturing overhead $3.20 Fixed manufacturing overhead $4.80 Total product costs per unit $18.00 Instead of making Part XYZ, the company can purchase the part at a price of $16 per unit.  The company has determined that 75% of the fixed manufacturing overhead cannot be avoided even if the part is purchased.  Additionally, if the company purchases Part XYZ, it can generate rental income of $70,000 annually by renting out the space in the factory that is currently being used to make the part. What would be the effect on profitability if the company decides to purchase Part XYZ instead of continuing to make it?

33). In general, most prokaryotic cells are _____ eukaryotic cells.

36). Biologists generally rely on _____ to identify prokaryotic organisms.

4). Because of their preference for such extreme environments, _____ have been nicknamed “extremophiles.”