1. The current pretax income for Stapler Inc is $67,000 (tax rate is 24%), with an average asset base of $230,000, and an expected return of 15 percent or higher. The ROI for Stapler Inc would amount to:

3. Lynn Corporation expected to use 1.1 direct labor hours to produce one unit of their product, at a rate of $12/DLH. Actual results for last year indicate that they sold 420,000 units, where their direct labor workforce actually worked 500,000 hours at a rate of $13.25/DLH. What is the Direct Labor Rate Variance?