A company is analyzing its month-end results by comparing it to both static and flexible budgets. During the month, the actual variable costs per unit were lower than the expected variable costs per unit as per the static budget. This difference results in a(n) .

(A) favorable flexible budget variance for variable costs

(B) favorable sales volume variance for variable costs

(C) unfavorable flexible budget variance for variable costs

(D) unfavorable sales volume variance for variable costs

Suppose someone wants to sell a piece of land for cash. the selling of a piece of land represents turning

Oceanside marine company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. oceanside uses standard costs to prepare its flexible budget. for the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: direct materials: 2 pound per unit; $ 11 per pound direct labor: 2 hours per unit; $ 19 per hour oceanside produced 2 comma 000 units during the quarter. at the end of the quarter, an examination of the direct materials records showed that the company used 7 comma 500 pounds of direct materials and actual total materials costs were $ 98 comma 100. what is the direct materials cost variance? (round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)

Is exploiting a distinctive competence or improving efficiency for competitive advantage. (a) cooptation (b) coalition (c) competitive intelligence (d) competitive aggression (e) smoothing