Majer Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or RateStandard Cost Per Unit Direct materials 6.3ounces$4.00per ounce$25.20 Direct labor 0.9hours$14.00per hour$12.60 Variable overhead 0.9hours$4.00per hour$3.60 The company reported the following results concerning this product in February. Originally budgeted output 5,200units Actual output 5,900units Raw materials used in production 33,300ounces Actual direct labor-hours 2,050hours Purchases of raw materials 33,800ounces Actual price of raw materials$37.10per ounce Actual direct labor rate$27.60per hour Actual variable overhead rate$5.50per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead efficiency variance for February is:

Apractitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. the practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. after the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2018 return. under irs circular 230, which records must the practitioner return to the client? a.) notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns. b.) the engagement letter executed by the client for preparation of the 2018 federal income tax return. c.) an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d.) schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return.