5.Managers are often required to deal with short-term relevant cost analysis and long-term strategic costing decisions. Which of the following requires consideration of contribution margin per scarce resource?

A) A special-order decision.

B) A make-versus-buy decision.

C) Sell before or after additional processing decision.

D) Keep or drop a product decision.

E) Product mix optimization analysis.

10.

Minmax Co.'s direct labor information for February is as follows:

Direct labor hours worked (AQ)		35,200
Standard direct labor hours for units manufactured (SQ)		37,200
Unfavorable direct labor rate variance	$	17,600
Total payroll for direct labor	$	440,000

The direct labor efficiency variance in February (to the nearest dollar) was:

A) $16,086 favorable.

B) $16,320 favorable.

C) $16,729 favorable.

D) $17,000 favorable.

E) $24,000 favorable.