The distribution channel for a producer that manufactures industrial cleaning products comprises the primary manufacturer, the marketing intermediary, and the end user. The manufacturer seeks to provide support to his sales force by providing training and product application assistance to prospective buyers. To do so, which of the following groups is the manufacturer most likely to approach? a. Spotters
b. Technical sales specialists
c. Missionary agents
d. Horizontal sales teams

Levine inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. direct materials (9 pounds at $1.80 per pound) $16.20 direct labor (6 hours at $14.00 per hour) $84.00 during the month of april, the company manufactures 270 units and incurs the following actual costs. direct materials purchased and used (2,500 pounds) $5,000 direct labor (1,660 hours) $22,908 compute the total, price, and quantity variances for materials and labor.