12.  Piper Corp. is operating at 70% of capacity and is currently purchasing a part used in its manufacturing operations for $24 per unit. The unit cost for the business to make the part is $36, including fixed costs, and $26, not including fixed costs. If 15,000 units of the part are normally purchased during the year but could be manufactured using unused capacity, the amount of differential cost increase or decrease from making the part rather than purchasing it would be a

9.  The standard factory overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 for fixed factory overhead) based on 100% of normal capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:   Line Item Description Amount Standard:   25,000 hours at $10 $250,000 Actual:  Variable factory overhead $202,500 Fixed factory overhead 60,000   The variable factory overhead controllable variance is

Merlot is often known as ____________________ in the wine industry.

2.  Standard costs are divided into which of the following components?

Which step of the SARA process focuses on researching what is known about the specific problem, understanding the local context, and determining how the problem is currently being addressed in that particular jurisdiction?

Which region would I be most likely to find the Nebbiolo grape variety?

Define the term Blanc de Blanc.

Sangiovese typically has aromas and flavors of __________________________________.

_______: The first crime increases the likelihood of repeat offences because offenders learn about the target. A burglar returns because he knows the layout and what’s worth stealing.

Cabernet Sauvignon is a cross between ______________________ and _______________________. (2 pts)