A favorable direct labor rate variance might indicate that:

a)Unexpected increase in direct labor rates

b)Employees were paid more than planned

c)Underskilled employees were being hired

d)Congestion due to scheduling problems

Sixthz prepared the following contribution margin income statement based on a sales volume of 1,100 firetrucks: Sales $104,500 Less: Variable Expenses $60.500 Contribution Margin $44,000 Less: Fixed Expenses $35.000 Net Operating Income $9,000 Calculate the margin of safety. $103,625 $39,188 O $83,125 $21,375