Roncy Manufacturing uses enhanced powder plastics (EPP) to manufacture a high-pressure board, Dura-Plastic. Information concerning its operation in June was as follows: Master Budget units of Dura-Plastic to manufacture 9,600 Units of Dura-Plastic manufactured in June 10,600 Budgeted amount of EPP to purchase 98,000 oz. EPP material purchased 104,460 oz. EPP material used in production 100,460 oz. Standard cost of EPP used in production $ 703,220 Standard quantity of EPP per unit of Dura-Plastic 9.1 oz. Cost of EPP purchased $ 590,560 The direct materials usage (efficiency) variance for June, to the nearest dollar, was:

What are ways individuals may reduce their total education and training costs?

Money from an allowance or job is known as .

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005