The following standards for variable overhead have been established for a company that makes only one product:

Standard labor-hour per unit of output	8.5 hours
Standard labor rate	15.00 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	8,000 hours
Actual total labor cost	128,000
Actual output	1,000 units

What is the variable overhead efficiency variance for the month?

Group of answer choices

8,000 F

8,000 U

7,500 U

7,500 F

Beau County Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended as follows:

	Metro	Suburban	Outlying
Service Revenue	90,000	70,000	35,000
Variable Expenses	15,000	10,000	05,000
Controllable Fixed Expenses	30,000	25,000	10,000
Fixed Expenses controllable by others	20,000	15,000	05,000

In addition to the expenses listed above, the company has 6,000 common fixed expenses. The income tax expense for the year is 21,000.

What is the net income after tax of Beau County Cable Services, Inc?

Group of answer choices

54,000

35,000

60,000

33,000

Selling price per unit	25
Number of units sold	15,000
Contribution margin ratio	30%
Net Income	50,000

What is the fixed costs?

Group of answer choices

112,500

300,000

375,000

62,500

The monthly income statement for Jordan Stores is given below:

	First Branch	Second Branch	Total
Sales	1,200,000	800,000	2,000,000
Less: Variable Expenses	840,000	360,000	1,200,000
Contribution Margin	360,000	440,000	800,000
Less: Traceable Fixed Expenses	210,000	180,000	390,000
Segment Margin	0,150,000	260,000	0,410,000
Less: Common Fixed Expenses	0,180,000	120,000	0,300,000
Profit (Loss)	0,( 30,000 )	140,000	0,110,000

What is the total common fixed expenses if First Branch is eliminated?

Group of answer choices

180,000

300,000

210,000

120,000