Disney uses an integrated marketing communications program (imc) to promote group travel to its theme parks because

a. its strategy includes using all types of promotional activities that deliver a consistent message.
b. it does not want to reach any member of its target audience more than once to conserve resources.
c. imc is less expensive than other forms of promotion, such as public service announcements.
d. if it didn’t, disney would have to use indirect personal selling.
e. it is more concerned about frequency of attendance than geographic reach.

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: