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A company is considering purchasing factory equipment that costs exist320,000 and is estimated to have to no salvage value at the end of its 8-year useful life. If the equipment is purchased annual revenues are expected to be exist90,000 and annual operating expenses, not including depreciation expense are expected to be exist38,000. The straight-line method of depreciation would be used. If the equipment is purchased, the annual rate of return (ROI) expected on this equipment is A. 32.5%. B. 3.8%. C. 7.5%. D. 16.3%. The per-unit standards for direct labor are 2 direct labor hours at exist15 per hour. If in producing 1, 800 units the actual direct labor cost was exist48,000 for 3,000 direct labor hours worked, the total direct labor variance (TLV) is A. exist1, 800 unfavorable. B. exist6,000 favorable. C. exist3, 750 unfavorable. D. exist8,000 unfavorable. The standard rate of pay is exist20 per direct labor hour. If the actual labor payroll was exist117, 600 to 6,000 direct labor hours worked, the direct labor price (rate) variance (LRV) is A. exist2, 400 unfavorable. B. exist2.400 favorable. C. exist3,000 unfavorable. D. exist3,000 favorable