When you calculate your true costs of going to college, what portion of your room-and-board expenses should be included? a. you should include only the amount by which your room-and-board expenses exceed the expenses for rent and food if you were not in college. b. you should include only the amount by which your room-and-board expenses exceed the income you earn while attending college. c. your full room-and-board expenses should always be included. d. none of your room-and-board expenses should ever be included.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: