Trails and Paths, Inc. had average operating assets of $6,000,000 and sales of $3,000,000 in 2013. If the controllable margin was $600,000, the ROI was

A. 50%

B. 40%

C. 20%

D. 10%

2. Marburg Co. expects direct materials cost of $6 per unit for 100,000 units (a total of $600,000 of direct materials costs). Marburgs standard direct materials cost and budgeted direct materials cost is

Standard Budgeted

A. $6 per unit $600,000 per year

B. $6 per unit $6 per unit

C. $600,000 per year $6 per unit

D. $600,000 per year $600,000 per year

3.

Dillon has a standard of 2 hours of labor per unit, at $12 per hour. In producing 2,000 units, Dillon used 3,850 hours of labor at a total cost of $46,970. Dillon's labor quantity variance is

A. $770 U. C. $770 F.

B. $1,800 F. D. $1,930 F.