(Two-part problem) Sport-in Corporation manufactured 20,000 golf bags during April. The following fixed overhead data pertain to March:   Actual Static Budget Production 20,000 units 20,500 units Machine-hours 5,100 hours 6,150 hours Fixed overhead cost for March $250,000 $258,300  What is the amount of fixed overhead spending variance?

Brockington Company uses 12,000 units of raw material Y in production each year.  Presently, this raw material is purchased from an outside supplier at $10 per unit.  The company has idle capacity in the factory that could be utilized to make raw material Y.  The following information has been assembled on the costs that would be incurred if raw material Y was manufactured internally rather than purchased from the outside supplier. Direct materials $2/unit Direct labor $2/unit Variable OH $1/unit Fixed OH allocated (based on production of 12,000 units/yr.) $3/unit Annual salary of one new supervisor $27,000/year Assuming other things stay the same, at what price per unit from the outside supplier would Brockington be indifferent to buying or making raw material Y?

Assume the following cost information for Fernandez Company: Selling price $120 per unit Variable costs $80 per unit Total fixed costs $80,000 Tax rate 40% What minimum volume of sales dollars is required to earn an after-tax net income of $30,000?

(Three-part problem) Joseph Engine Company manufactures part TE456 used in several of its engine models. Monthly production costs for 1,000 units are as follows:  Direct materials $46,000 Direct labor 11,500 Variable overhead costs 34,500 Fixed overhead costs 23,000 Total costs $115,000 It is estimated that 8% of the fixed overhead costs assigned to TE456 will no longer be incurred if the company purchases TE456 from the outside supplier. Joseph Engine Company has the option of purchasing the part from an outside supplier at $97.75 per unit. If Joseph Engine Company purchases 1,000 TE456 parts from the outside supplier per month, then its monthly operating income will ________.

Coroid Manufacturers Inc. is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity and will avoid marketing costs. The following per unit data apply for sales to regular customers: Variable costs:     Direct materials $120   Direct labor 60   Manufacturing support 105   Marketing costs 45 Fixed costs:     Manufacturing support 135   Marketing costs 45 Total costs 510 Markup (50%) 255 Targeted selling price $765  For Coroid Manufacturers Inc., what is the minimum acceptable price of this special order?

17. The HEXACO model proposes:

12. David is happy and optimistic. He enjoys being around other people and participating in extreme sports like skydiving and bungee jumping. Which of the Big 5 factors of personality would Wayne likely score high in?

21. One challenge to the trait approach to personality is that traits may not be as stable across situations as we think they are. An explanation for this instability is that personality:

29. Erikson thought there was a task or conflict In each stage that needed to be addressed, What is the task in the first stage what was the task in the 8th?

14. Hammond likes his daily routine that involves eating the same breakfast while reading the newspaper, and taking the same route to work. Every year he vacations at his favorite beach resort. Which of the Big 5 factors of personality would Wayne likely score low in?