Hecht Corporation budgeted sales, for the third quarter of 2004, of $3,840,000 and 60,000 units. If Hecht produces and markets only one product, had actual sales of 62,000 units for the quarter, and reported a total sales variance of $73,000 credit, what were Hechts sales price variance and sales volume variance for the quarter?

The Pacheco Company is analyzing a possible investment in constructing a new facility in the suburbs, comparing its costs and efficiencies to Pachecos current site. What other alternatives might it consider?