28. You are the accounting controller of a large retail business. One of the sales department supervisors has asked for your help in comparing the annual sales amounts achieved by her top sales associates over the past three years. You have run a report showing the total sales amounts attributed to Jamie N., a top producer, as follows: Current Prior Two Years Year Year Ago $82,600 $46,200 $28,000 Net sales by Jamie What percentage would be shown on the trend analysis for Jamie's sales in the current year? A) 295% B) 179% C) 165% D) 100% 29. To whom might you inquire about an unfavorable direct materialsprice variance? A) Production supervisor B) Human Resources department C) Purchasing department D) Insurance and Risk department 30. Which of the following is not a characteristic of process costing? A) High production volume B) Customized product C) Homogenous product D) High level of standardization 31. Hannah Homegoods used 1,400 yards of fabric to produce 700 aprons in March. If the standard quantity is 2.1 yards of fabric per apron and the standard price of one yard of fabric is $8.40 per yard, what was the direct materials quantity variance in March? A) $588 unfavorable B) $588 favorable C) $11,742.36 unfavorable D) Cannot be determined with information given. Page 8