Net present value capital investment evaluation compares the

Group of answer choices

present value of profits to present value of sales

present value of the cash inflows to the present value of the cash outflows

operating income to sales revenue

investment turnover to profits for each year

San Marcos Shade Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 4 hours per lamp. The actual results for the period when 30 lamps were built were 130 direct labor hours at an actual cost of $1,560.

What is the direct labor total variance?

Group of answer choices

$140 F

$120 F

$120 U

$260 U

The following data relate to direct materials for the month for the BigTex Basket Company: The standard costs for the work done was 5,800 pounds of material at $9.50 per pound. The actual costs were 6,000 pounds at $10 per pound. What is the direct materials cost variance?

Group of answer choices

$3,000 F

$3,000 U

$4,900 U

$1,900 F

Adams Inc. makes seat covers. The budgeted selling price is $12 per cover, the variable costs are $7 per cover, and fixed costs are $6,000. What is the budgeted operating income for 4,000 covers?

Group of answer choices

$28,000

$14,000

$48,000

$20,000

Longhorn Industries desires a 10% return on investments and the cash to be received in two years is $100,000. Determine the present value of the $100,000 (which will be the amount the company will be willing to pay today), using the following partial table of present value of $1 at compound interest:

Year	6%	10%	12%
1	.943	.909	.893
2	.890	.826	.797
3	.840	.751	.712
4	.792	.683	.636

Group of answer choices

$94,300

$82,600

89,000

$90,900