Esquire Clothing is a manufacturer of designer suits. For June 2020​, each suit is budgeted to take 4 ​labor-hours. The budgeted number of suits to be manufactured in June 2020 is 1,040. Esquire Clothing allocates fixed manufacturing overhead to each suit using budgeted direct manufacturing​ labor-hours per suit. Data pertaining to fixed manufacturing overhead costs for June 2020 are​ budgeted, $62,400​, and​ actual, $63,916. In June 2020 there were 1,080 suits started and completed. There were no beginning or ending inventories of suits. Required:
a. Compute the spending variance for fixed manufacturing overhead. Comment on the results.
b. Compute the production-volume variance for June 2017. What inferences can Esquire Clothing draw from this variance?

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p. m., when it closes. however, he stayed past 5 p. m. to complete a brief that had to be filed on monday morning. at 5: 15 p. m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?