14) The following perth which Silver Corporation's unit costs of making and the company's capacity Manufacturing Direct materials Direct labor Variable overhead Fixed overhead Selling and administrative Variable Present sales amount to 7.000 units per month. An order has been received from a s market for 1.000 unit. The order would not affect regular sales. Tocal fixed costs, both manufacturing selling and administrative, would not be affected by this weder. The i s for would have to be incurred for this special order as well as all other sales. Assume that direct laboris selling and variable cost w e What is the financial advantage (disadvantage) for the company from this special onder if it prices the 1.000 units at $20 per unit? A) ($6,000) B) SI.000 C) 58.000 D) 59.000 15) The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate $ 95 13.30 hours per hour The following data pertain to operations concerning the product for the last month Actual hours worked Actual total labor cost Actual output hours S 7,350 94,170 900 unts What is the labor efficiency variance for the month? A) $15.960 F B) $19,545 F C) $19.545 U D) $16,625 F 16) An unfavorable materials quantity variance indicates that: A) actual material price exceeds standard price. B) standard material allowed for output exceeds the actual usage of material. C) actual usage of material exceeds the standard material allowed for output. D) standard material price exceeds actual price. 17) Accepting a special order will improve overall net operating income of the revenue from the special order exceeds: A) the sunk costs associated with the order. B) the incremental costs associated with the order. C) the variable costs associated with the order D) the contribution margin on the order