When the mix of products sold shifts toward the high contribution margin product, the total:

The following budget data pertain to the Machining Department of Grind Company: Maximum capacity 60,000 units Machine hours per unit 2.50   Variable factory overhead $ 3.60 per machine hour Fixed factory overhead $ 433,500   The company prepared the budget at 85% of the maximum capacity level. The department uses machine hours as the basis for applying standard factory overhead costs to production.The budgeted total factory overhead for the Machining Department is:

Pair Company has two products named X and Y. The firm had the following master budget for the year just completed:   Product X Product Y Total Sales $ 260,000 $ 360,000 $ 620,000 Variable Costs 156,000 180,000 336,000 Contribution Margin $ 104,000 $ 180,000 $ 284,000 Fixed costs 130,000 108,000 238,000 Operating Income (Loss) $ (26,000) $ 72,000 $ 46,000 Selling Price per unit $ 130.00 $ 60.00   The following actual operating results were reported after the year was over:   Product X Product Y Total Sales $ 202,500 $ 467,500 $ 670,000 Variable Costs 117,000 212,500 329,500 Contribution Margin $ 85,500 $ 255,000 $ 340,500 Fixed costs 140,000 108,000 248,000 Operating Income (Loss) $ (54,500) $ 147,000 $ 92,500 Units Sold 1,500 8,500    The sales quantity variance for Product Y is:

Soft Fashions sells a line of women’s dresses. The company uses flexible budgets to analyze its performances. The firm’s performance report for November is presented below:   Actual Budget Dresses sold 5,200 6,200 Sales $ 244,000 $ 297,600 Variable costs 145,600 179,800 Contribution margin $ 98,400 $ 117,800 Fixed costs 84,000 80,000 Operating income $ 14,400 $ 37,800 The effect of the sales volume variance on November’s contribution margin is:

What is the most common method used to calculate the market share and market size variances?

Listed below are selected line items from the Cost of Quality (COQ) report for Watson Products for last month: Category Amount Rework $ 725 Equipment maintenance 1,154 Product testing 786 Product repair 695 What was Watson’s total prevention and appraisal cost for last month?

Oslund Company manufactures only one product and uses a standard cost system. During the past month, the following variances were observed: Direct labor rate variance $ 32,000 favorable Direct labor efficiency variance 52,000 unfavorable Variable overhead efficiency variance 25,000 unfavorable Standard direct labor hours (DLH) per unit of output 5   Oslund applies variable overhead using a standard rate of $20 per standard DLH allowed. During the month, Oslund used 20% more DLHs than the total standard hours allowed for the units manufactured.  What were the total standard DLHs for the units manufactured by Oslund Company during the past month?

How many solutions does the function f(x) = (x – 3)(x + 3) have?

The development and implementation of a comprehensive framework for managing and controlling quality is best accomplished through which type of company interaction?

In a cost of quality (COQ) reporting framework, the “cost of nonconformance” includes: