Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed: Product X Product Y Total Sales $ 243,000 $ 374,000 $ 617,000 Variable Costs 146,000 149,600 295,600 Contribution Margin $ 97,000 $ 224,400 $ 321,400 Fixed costs 130,000 108,000 238,000 Operating Income (Loss) $ (33,000 ) $ 116,400 $ 83,400 Selling Price per unit $ 100 $ 50 The following actual operating results were reported after the year was over: Product X Product Y Total Sales $ 366,800 $ 546,800 $ 913,600 Variable Costs 203,500 224,500 428,000 Contribution Margin $ 163,300 $ 322,300 $ 485,600 Fixed costs 210,400 116,500 326,900 Operating Income (Loss) $ (47,100 ) $ 205,800 $ 158,700 Units Sold 3,170 9,850 The sales quantity variance for Product Y is:

In the fall, jay thompson decided to live in a university dormitory. he signed a dorm contract under which he was obligated to pay the room rent for the full college year. one clause stated that if he moved out during the year, he could sell his dorm contract to another student who would move into the dormitory as his replacement. the dorm cost was $5000 for the two semesters, which jay had already paid a month after he moved into the dorm, he decided he would prefer to live in an apartment. that week, after some searching for a replacement to fulfill his dorm contract, jay had two offers. one student offered to move in immediately and to pay jay $300 per month for the eight remaining months of the school year. a second student offered to move in the second semester and pay $2500 to jay. jay estimates his food cost per month is $500 if he lives in the dorm and $450 if he lives in an apartment with three other students. his share of the apartment rent and utilities will be $404 per month. assume each semester is 4.5 months long. disregard the small differences in the timing of the disbursements or receipts. what is the cost of the cheapest alternative?

Match the steps for conducting an informational interview with the tasks in each step.

Which of these is not a result of regular exercise