$2)$ Which of the following types of decisions involves deciding whether to accept or reject an order that is outside the scope of normal sales?

A$)$ Make$-$or$-$buy

B$)$ Special$-$order

C$)$ Sell$-$or$-$process further

D$)$ Continue or discontinue

$3)$ Frederic maintains a materials standard of $1$ pound per unit of output. Each pound has a standard price of $$24$ per pound. During July, Frederic paid $$133,000$ for $4990$ pounds, which it used to produce $4730$ units. What is the direct materials price variance?

A$)$ $$13,240$ unfavorable

B$)$ $$31,820$ unfavorable

$9$$$19,480$ unfavorable

D$)$ $$12,340$ favorable