A company expected to produce 200 units of its product, the Bone, in 20X3. In fact, 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours. Require:
a. What is the direct labour rate variance for the company in 20X3?
b. What is the direct labour efficiency variance for the company in 20X3?

Finally, the arena decides to offer advertising space on the jerseys of the arena’s own amateur volley ball team. the arena wants the probability of being shortlisted to be 0.14. what is this as a percentage and a fraction? what is the probability of not being shortlisted? give your answer as a decimal. those shortlisted are entered into a final game of chance. there are six balls in a bag (2 blue balls, 2 green balls and 2 golden balls). to win, a company needs to take out two golden balls. the first ball is not replaced. what is the probability of any company winning advertising space on their volley ball team jerseys?