1) Kapital, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $45,000 in January, $55,000 in February, and $65,000 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (40% of sales) Miscellaneous expenses: (10% of sales) Fixed Expenses: Salary expense: $10,000 per month Rent expense: $4,000 per month Depreciation expense: $1,400 per month Power cost/fixed portion: $800 per month Miscellaneous expenses/fixed portion: $1,000 per month Calculate total selling and administrative expenses for the month of January.

2) Melissa Antiques Company has collected the following data for one of its products:

Direct materials standard (4 pounds @ 1/lb.)	$4 per unit
Direct materials flexible budget variancelong dashunfavorable	$14,500
Actual direct materials used	100,000 pounds
Actual units produced	19,000 units

What is the direct materials efficiency variance?