The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month, 9200 pounds of direct materials that actually cost $44500 were used to produce 5100 units of product. The direct materials quantity variance for last month was:

Statistical process control charts: a. indicate to the operator the true quality of material leaving the process. b. display upper and lower limits for process variables or attributes and signal when a process is no longer in control. c. indicate to the process operator the average outgoing quality of each lot. d. display the measurements on every item being produced. e. are a graphic way of classifying problems by their level of importance, often referred to as the 80-20 rule.

With the slowdown of business, how can starbucks ensure that the importance of leadership development does not get overlooked?

During the current year, luis university received a $50,000 gift from an alumna who specified that it must be used to pay travel costs for faculty to attend health care conferences in foreign countries. during the year the university spent $8,000 to support travel to a health care conference in italy. the $8,000 disbursement will cause a net decrease in which class of net assets?