The management of Delta Pet Supplies has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 36,000 F Direct labor cost variance 15,500 F Direct labor efficiency variance 12,000 U Total variable overhead variance 7,500 F Fixed overhead cost variance 4,000 F When determining the total production cost flexible budget variance, what is the fixed overhead cost variance of the company?

When cell phones were first entering the market, they were relatively large and reception was undependable. all cell phones were essentially the same. but as the technology developed, many competitors entered, introducing features unique to their phones. today, cell phones are only a small fraction of the size and weight of their predecessors. consumers can buy cell phones with color screens, cameras, internet access, daily planners, or voice activation (and any combination of these features). the history of the cell phone demonstrates what marketing trend?

Greentel, a telecom giant, has been using the service of orpheus inc. for training its employees. according to a deal signed by the two companies, orpheus inc. is not only responsible for training greentel's employees but also for providing comprehensive administrative services to the telecom giant. in this instance, greentel engages in

Carlos wrote a check for $44.92 to pay his gas bill. he’ll use the check register to record his transaction. what will be his new balance?