A firm has total contribution margin of $68,640 , variable expenses of $37,020 and pretax net income of $13,200 for the current month. Its degree of operating leverage is:

		0.19
		2.4
		1.19
		5.2

Co.A. produces a product. It takes 4 hours of direct labor to produce one unit. Co.A's standard labor cost is $18 per hour. During July, Co.A produced 9000 units and used 36,170 hours of direct labor at a total cost of $647,160. What is Co.A's labor rate variance for July?

		$3882 unfavorable.
		$3882 favorable.
		$3900 unfavorable.
		$3900 favorable.

Moon & Starts Inc has a headquarter and a manufacturing facility. It s factory overhead costs may include all of the following except:

	a.	Indirect material costs.
	b.	Assembly supplies.
	c.	Indirect labor costs.
	d.	Selling costs.

Co.A. has collected the following data on one of its products. The direct materials quantity variance is:

Direct materials standard (4 lbs @ $1/lb)	$4	per finished unit
Total direct materials cost varianceunfavorable	$22,750
Actual direct materials used	125,000	lbs.
Actual finished units produced	25,000	units

		$22,750 favorable.
		$25,000 unfavorable.
		$22,750 unfavorable.
		$25,000 favorable.