b.

c.

Pink Ribbon Shoppe, a clothing retailer, had the following total costs as grouped by value chain element: Research and development Design Purchases Marketing Distribution Customer service $53,500 $17,400 $72,700 $42,500 $58,400 $35, 100 What were the company's period costs? O A. $206,900 OB. $100,900 OC. $136,000 OD. $279,600 The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 32,000 Actual rate per hour $22.00 Standard rate per hour $16.00 Standard hours for units produced 30,000 How much is the direct labor rate variance? O A. $180,000 favorable B. $192,000 unfavorable C. $180,000 unfavorable D. $192,000 favorable Yellow Company's variable expenses are 30% of sales and have monthly fixed expenses of $14,000. The monthly target operating income is $10,500. What is the monthly margin of safety in dollars if Yellow Company achieves its operating income goal? O A. $15,000 OB. $55,000 OC. $35,000 OD. $24,500