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Question 22 3.75 pts Standard costs are used in the calculation of Price variances only Quantity variances only Quantity and sales variances, Price and quantity variances Price, quantity, and sales variances Question 23 3.75 pts Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. Direct labor standard ( 4 hrs. @ $7/hr $28 per unit Actual hours worked 12,250 Actual rate per hour $7.50 $12,250 favorable $6.125 unfavorable. $6,125 favorable $7.000 unfavorable $7.000 favorable Question 24 3.75 pts The following present value factors are provided for use in this problem Present Value Present Value of an Periods of $1 at 8% Annuity of $1 at 8% 1 0.9259 0.9259 2 0.8573 1.7833 3 3 0.7938 2.5771 0.7350 3.3121 Clyde wants to purchase a machine for $40,000 but needs to earn an 8% return. The expected year-end net cash flows are $12,000 in each of the first three years and $16,000 in the fourth year. What is the machine's net present value? $52.000 $42.685 $19.075) $2.685