Andy, a salesperson for fashion seal uniforms, tells the owner of a retirement home about the importance of caregivers having clean and attractive uniforms that will withstand countless hot water washes. andy displays several styles of uniforms that have been washed hundreds of times to show how well his company's uniforms are made. the owner of the retirement home tells andy that she is planning to open one new center every six months for the next three years and will need a lot of uniforms. then the owner agrees to buy six units but with no commitment to extend the relationship. which of the following stages of the relationship development process does this scenario exemplify

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget. the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead. a total of 119,300 units, using 478,000 direct labor hours, were produced during the year. actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.