Which of the following is the best protection for a company that wishes to prevent the lapping of trade accounts receivable?

a. separate duties so that the bookkeeper in charge of the general ledger has no access to incoming mail.
b. separate duties so that no employee has access to both checks from customers and currency from daily cash receipts
c. have customers send payments directly to the company's depository bank
d. request that customers' payment checks be made payable to the company and addressed to the chief financial officer

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: