Two companies, le shuttle and p& o european ferries, provide europeans with the ability to cross the english channel. an advertisement for le shuttle claimed it was more popular with travelers than p& o european ferries. p& o european ferries lodged an objection with a european regulatory agency and pointed out that it had carried 1.4 million cars in the previous year compared to le shuttle’s 1 million. p& o european ferries most likely wanted le shuttle to run advertising.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: