The management of Cleancut Lawnmowers has calculated the following​ variances: Direct materials cost variance U Direct materials efficiency variance F Direct labor cost variance F Direct labor efficiency variance U Variable overhead cost variance F Variable overhead efficiency variance F Fixed overhead cost variance F When determining the total product cost flexible budget​ variance, what is the total manufacturing overhead variance of the​ company?

Quick computing currently sells 12 million computer chips each year at a price of $19 per chip. it is about to introduce a new chip, and it forecasts annual sales of 22 million of these improved chips at a price of $24 each. however, demand for the old chip will decrease, and sales of the old chip are expected to fall to 6 million per year. the old chips cost $10 each to manufacture, and the new ones will cost $14 each. what is the proper cash flow to use to evaluate the present value of the introduction of the new chip? (enter your answer in millions.)