Brussels Chocolate Company produces chocolates in large batches. One batch of chocolate has the following standard costs and amounts:   Standard kilograms of sugar 125 Standard cost per kilogram of sugar $1.60 Standard direct labour hours 0.75 Standard direct labour cost per hour $21.00   Brussels Chocolate Company produced 600 batches of chocolates in the most recent month. Actual input costs and per batch usage levels were as follows:   Actual kilograms of sugar used 126 Actual cost per kilogram of sugar $1.65 Actual direct labour hours 0.80 Actual direct labour cost per hour $20.75   Required: Calculate the following variances and identify if they are Favorable (F) or Un-Favorable (U) variances. A.  Calculate the total material input rate variance. B.  Calculate the total material efficiency variance. C.   Calculate the total labour rate variance. D.  Calculate the total labour efficiency variance.

Swansea Manufacturing currently produces 3,000 tires per month. The following per unit data for 3,000 tires apply for sales to regular customers:   Direct materials                                                          $38 Direct manufacturing labour                                     14 Variable manufacturing overhead                            19 Fixed manufacturing overhead                                20 Total manufacturing costs                                       $91   The plant has capacity for 5,000 tires and is considering expanding production to 4,000 tires. What is the total cost of producing 4,000 tires?

Sam’s Furniture uses variance analysis to evaluate manufacturing overhead in its’ factory. The information for the June overhead expenditures is as follows:   Budgeted output units                                       22,000 chairs Budgeted fixed manufacturing overhead           $26,400 Budgeted variable manufacturing overhead      $2.50 per direct labour hour Budgeted direct manufacturing labour hours     0.3 hour per chair Fixed manufacturing costs incurred                  $25,300 Direct manufacturing labour hours used           7,600 hours Variable manufacturing costs incurred              $17,100 Actual units manufactured                                19,000 chairs   Required: A.  Calculate the variable manufacturing overhead rate and efficiency variances B. Calculate the fixed manufacturing overhead rate and production-volume variances.

DIRECTIONS:   Discuss 3 facts about each of the following:      William Bradford – 3 facts   Bradstreet – 3 facts   Paine – 3 facts   Jefferson – 3 facts   Irving – 3 facts   Emerson – 3 facts   Douglass – Discuss 3 facts AND explain how Douglass learned to read and write.

What is the main role of phytoplankton in aquatic ecosystems?

Which supergroup contains red algae, green algae, and land plants?

Fern reproduction requires water for sperm to reach the egg.

Which reproductive structure is unique to angiosperms?

Match the protist type with its description:

Which protist group contains photosynthetic species that supply reef-building corals with sugars?