Landor appliance corporation makes and sells electric fans. each fan regularly sells for $34. the following cost data per fan is based on a full capacity of 157,000 fans produced each period. direct materials $ 9 direct labor $ 9 manufacturing overhead (80% variable and 20% unavoidable fixed) $ 10 a special order has been received by landor for a sale of 20,000 fans to an overseas customer. the only selling costs that would be incurred on this order would be $3 per fan for shipping. landor is now selling 137,000 fans through regular channels each period. assume that direct labor is an avoidable cost in this decision. what should landor use as a minimum selling price per fan in negotiating a price for this special order?

Skychefs, inc. prepares in-flight meals for a number of major airlines. one of the company's products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. during the most recent week, the company prepared 4000 of these meals using 960 direct labor hours. the company paid these direct labor workers a total of $19,200 for this work, or $20.00 per hour. according to standard cost card for this meal, it should require 0.25 direct labour-hours at a cost of $19.75 per hour.1. what is the standard labor-hours allowed (sh) to prepare 4,000 meals? 2. what is the standard labor cost allowed (sh x sr) to prepare 4,000 meals? 3. what is the labor spending variance? 4. what is the labor rate variance and the labor efficiency variance?