A construction project incurred $50,000 in direct materials, $30,000 in direct labor, and $20,000 in overhead costs. If the company completed 10 projects during the period, what is the average cost per project? Furthermore, if one project required an additional $5,000 in direct materials and $3,000 in direct labor due to unexpected changes, what is the total cost for that specific project?

·Cost-Volume-Profit (CVP) Analysis: A company's selling price per unit is $100, and its variable cost per unit is $60. If the company's fixed costs are $50,000, how many units must be sold to break even? Moreover, if the company desires to earn a profit of $30,000, how many units must be sold?

·Variance Analysis: A manufacturing company's standard labor cost per unit is $10, and the actual labor cost per unit is $12. If the company produced 5,000 units, what is the total labor cost variance? Break down the variance into rate and efficiency variances.

·Budgeting and Variance Analysis: A company's budgeted revenue for the month was $100,000. However, actual revenue amounted to $90,000. Additionally, budgeted expenses were $80,000, but actual expenses totaled $85,000. Calculate the revenue and expense variances. If the company planned to achieve a net income of $20,000, did it meet its target? If not, determine the net income variance and analyze its components.