Saalfrank Corporation is considering two alternatives that are code-named M and N. Costs associated with the alternatives are listed below: Supplies costs Assembly costs Power costs Inspection costs Alternative M Alternative N $ 56,000 $ 50,000 $ 31,000 $ 31,000 $ 11,000 $ 17,000 $ 24,000 $ 13,000 Required: a. Which costs are relevant and which are not relevant in the choice between these two alternatives? b. What is the differential cost between the two alternatives? a. Supplies costs a. Assembly costs a. Power costs a. Inspection costs b. Differential cost The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appear below: Sales $ 761,400 Variable expenses $ 395,600 Fixed manufacturing expenses $ 259,000 Fixed selling and administrative expenses $ 221,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $183,000 of the fixed manufacturing expenses and $158,600 of the fixed selling and administrative expenses are avoidable if product B90D is discontinued Required: What would be the financial advantage (disadvantage) of dropping B90D? Should the product be dropped? Net operating income (loss) would by if product B90D were dropped. Therefore, the The following standards for variable overhead have been established for a company that makes only one product: Standard hours per unit of output 4.5 hours Standard variable overhead rate $ 16.00 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost Actual output 8,200 hours $ 125,000 1,810 units Required: a. What is the variable overhead rate variance for the month? b. What is the variable overhead efficiency variance for the month? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) $ a. Variable overhead rate variance b. Variable overhead efficiency variance 6,5601F 8800 $