Teel printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. the cost formula for wages and salaries is $8,850 per month plus $400 per press run plus $950 per book set-up. the company expected its activity in july to be 204 press runs and 111 book set-ups, but the actual activity was 201 press runs and 110 book set-ups. the actual cost for wages and salaries in july was $193,780. the spending variance for wages and salaries in july would be closest to:

Now ray has had the tires for two months and he notices that the tread has started to pull away from the tire. he has already contacted the place who sold the tires and calmly and accurately explained the problem. they didn’t him because they no longer carry that tire. so he talked with the manager and he still did not get the tire replaced. his consumer rights are being violated. pretend you are ray and write a letter to the company’s headquarters. here are some points to keep in mind when writing the letter: include your name, address, and account number, if appropriate. describe your purchase (name of product, serial numbers, date and location of purchase). state the problem and give the history of how you tried to resolve the problem. ask for a specific action. include how you can be reached.