A mayor announces plans to reduce the salaries of Firefighters by ten percent, but the union that represents the firefighters refuses to accept the cut. In order to avoid going to court over the problem, the two sides agree to settle their dispute through a Magistrate.
Lawyer.
Judge.
Mediator.

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: