Terrence industries charges manufacturing overhead to products by using a predetermined application rate, computed on the basis of labor hours. the following data pertain to the current year: budgeted manufacturing overhead $ 2,100,000 actual manufacturing overhead 2,111,000 budgeted labor hours 70,000 actual labor hours 72,300. what is the correct status of manufacturing overhead at year-end?

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per 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 materials quantity variance for january is:

"a critical element of this step in the ethical decision-making process will be the consideration of ways to mitigate, minimize, or compensate for any possible harmful consequences or to increase and promote beneficial consequences." which step is this?

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