The static budget, at the beginning of the month, for La Verne Company follows:
Static budget:
Sales volume: 2100 units: Sales price: $56.00 per unit
Variable cost: $14.00 per unit: Fixed costs: $26,000 per month
Operating income: $62,200
Actual results, at the end of the month, follows:
Actual results:
Sales volume: 1800 units: Sales price: $59.00 per unit
Variable cost: $16.00 per unit: Fixed costs $35,000 per month
Operating income: $42,400
Calculate the sales volume variance for variable costs.
A) $12,600 U
B) $4200 F
C) $300 U
D) $12,600 F
B) $4200 F
Explanation: 
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Which one of the following types of inventory accounts would be used by a wholesaler or retailer?
a. Raw materials inventory b. Work in process inventory c. Finished goods inventory d. Merchandise inventory
The underlying criteria of a best-cost provider strategy usually is found in the ability of a company to
A. create attributes that appeal specifically to niche members. B. lower overall costs more than rivals in serving niche members. C. offer better goods at attractive prices. D. offer the best product at the industry's lowest possible price. E. offer buyers something attractively different from competitors' offerings.
delivery service hires independent contractors as drivers to deliver products that are ordered online. The company requires that the delivery service be available from 8am to 5pm Monday through Friday and display the company logo on their shirt and automobile (in the form of a magnetic sign). Procedures for logging the package and the number of attempts for delivery are defined by the company. What issues may be of concern in this situation?
a. The employer has not outlined provisions for overtime. b. The employer may not be paying vacation time to the contractors. c. The employer may have misclassified the employee because they are controlling the work hours, operations, and appearance of the contractor. d. None, as the employer and delivery service have signed an independent contractor agreement.
Some argue that the quadruple constraint is insufficient for determining the success of a project. Instead, the quadruple constraint must be considered along with:
A) The project's potential for generating future opportunities. B) The project's ability to harm competitors. C) The project's risk in relation to its reward. D) The project's efficiency as it approaches 100%.