Tower company planned to produce 3,000 units of its single product, titactium, during november. the standards for one unit of titactium specify six pounds of materials at $.30 per pound. actual production in november was 3,100 units of titactium. there was a unfavorable materials price variance of $380 and an favorable materials quantity variance of $120. based on these variances, one could conclude that: a. more materials were purchased than were used. b. more materials were used than were purchased. c. the actual cost per pound for materials was less than the standard cost per pound. d. the actual usage of materials was less than the standard allowed.

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.