Blossom company publishes a monthly sports magazine, fishing preview. subscriptions to the magazine cost $25 per year. during november 2019, blossom sells 33,684 subscriptions beginning with the december issue. blossom prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. the company uses the accounts unearned subscription revenue and subscription revenue.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is:

"consists of larger societal forces that affect how a company engages and serves its customers."

The average month end closing stock price for company a over the past year is $34.57 with a standard deviation of $4.65. the average month end closing stock price for company b over the same period is $26.15 with a standard deviation of $7.45. based on this data, we can conclude that the stock price for company a is more consistent when compared to the stock price for company b.