Dozen bakery makes cupcakes and cookies. dozen gathered the following information for the current year regarding its use of flour and butter (flour is a direct material for cupcakes and butter is a direct material for cookies): flour (direct materials) cupcakes butter (direct materials) cookies standard quantity per batch 2 lbs. 3 lbs. standard price per pound of sugar $2.50/lb ? actual quantity purchased and used per batch (pounds) ? 4 lbs. actual price paid $3.00/lb. $5.50/lb. price variance $300 u $1,200 u quantity variance $500 f ? flexible budget variance ? $3,100 u number of units produced 350 400 what is the direct materials flexible budget variance for the flour in cupcakes? a. $200 unfavorable b. $200 favorable c. $800 unfavorable d. $800 favorable

Bill is 31 years old, married, and lived with his spouse michelle from january 2018 to september 2018. bill paid all the cost of keeping up his home. he indicated that he is not legally separated and he and michelle agreed they will not a file a joint return. bill has an 8-year-old son, daniel, who qualifies as bill's dependent. bill worked as a clerk and his wages are $20,000 for 2018. his income tax before credits is $500. in 2018, he took a computer class at the local university to improve his job skills. bill has a receipt showing he paid $1,200 for tuition. he paid for all his educational expenses and did not receive any assistance or reimbursement. bill does not have enough deductions to itemize. bill, michelle, and daniel are u.s. citizens with valid social security numbers. 8. bill does not qualify to claim which of the following: a. head of household b. education benefit c. earned income credit d. all of the above