Ana Carillo and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom, many of the cabinets are a standard size. One such non-custom model is called Luxury Base Frame. Normal production is 1,000 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 1,120 units were produced; 4,500 direct labor hours were allowed for standard production, but only 4,000 hours were used. Standard and actual overhead costs were as follows. Standard (1,000 units) Actual (1,120 units)
Indirect materials $15,800 $16,200
Indirect labor 56,600 67,100
(Fixed) Manufacturing supervisors
salaries 29,600 28,900
(Fixed) Manufacturing office
employees salaries 17,100 16,400
(Fixed) Engineering costs 35,500 32,900
Computer costs 13,100 13,100
Electricity 3,300 3,300
(Fixed) Manufacturing building
depreciation 10,500 10,500
(Fixed) Machinery depreciation 3,900 3,900
(Fixed) Trucks and forklift depreciation 2,000 2,000
Small tools 900 1,800
(Fixed) Insurance 700 700
(Fixed) Property taxes 400 400
Total $189,400 $197,200
Calculate the total overhead variance, controllable variance, and volume variance.
Total overhead variance -20710 T Unfavorable
Controllable variance 14710 | Unfavorable
Volume variance -6000 T Unfavorable

Jameson manages a well-known cell phone company. this company has been voted as having the best cell-phone service. consumers appreciate the fact that they can call from almost anywhere in the world and the service still gets through. jameson knows that the company's product far surpasses that of the competition. one thing has been bothering him, though. in order to put so many resources into ensuring the best service, jameson has cut back on employees at the firm's customer call center. recently, consumers have begun complaining about long wait times when they call in with a problem or concern. although its cell phone service is still considered one of the best, customer satisfaction with the firm's customer service has plummeted. jameson does not understand why consumers are getting so upset. he believes the exceptional cell phone service more than makes up for long waiting periods and other issues with its customer service. "after all," he says, "they can't have it all. if i invest more in customer service, that means less investment on ensuring the quality of our product offering."refer to scenario. jameson has asked you, a marketing consultant, to give him advice. he cannot understand how a cell-phone company with the best product offering in the cell-phone service industry could get such low satisfaction ratings simply because the customer service is not up to par. you suggest that jameson has a narrowly defined view of the company's product offering. you tell jameson that successful marketers should define their products as what they

Gary becker's controversial the economics of discrimination concludes that price discrimination has no effect on final profits. price discrimination benefits monopolies. labor discrimination in hiring results in more efficient allocations of production. discrimination in hiring practices has no effect on final profits. labor discrimination harms firms that practice it due to increased labor costs. price discrimination harms monopolies, which refutes over two centuries of economic theory.

Asavings account that pays interest every 3 months is said to have a interest period