Trois elles corporation recently prepared a manufacturing cost budget for an output of 58,000 units, as follows:

direct materials $116,000
direct labor 58,000
variable overhead 87,000
fixed overhead 116,000

actual units produced amounted to 68,000. actual costs incurred were: direct materials, $117,000; direct labor, $68,000; variable overhead, $116,000; and fixed overhead, $113,000. if trois elles evaluated performance by the use of a flexible budget, a performance report would reveal a total variance of (round intermediate calculations to 2 decimals and the final answer to the nearest dollar amount.):

a. $8,000 favorable.
b. $5,000 favorable.
c. $44,000 unfavorable.
d. $37,000 unfavorable.
e. none of these.

Shareholders of tesla recently expressed concerns that elon musk should give up some of his power on tesla's board by appointing two independent directors. which of the following is not a reason why elon musk is perceived to have significant power over tesla's board? 1. he is the founder of the firm and a successful entrepreneur, thus board members may be hesitant to challenge him.2. as the ceo and chairman of the firm he can easily determine what the board should discuss and how it should vote on strategic issues.3. all board members, except for kimbal, have been appointed to the board during elon's tenure.4. many of the firm's directors are outsider investment managers whose interests would not be aligned with those of firms' shareholders.

How does hipaa address employee’s access to e-phi?

Reagan corporation is a wholesale distributor of truck replacement parts. initial amounts taken from reagan's records are as follows: