The management of Delta Pet Supplies has calculated the following variances: Direct materials cost variance $8,000 U Direct materials efficiency variance 36,000 F Direct labor cost variance 15,500 F Direct labor efficiency variance 12,000 U Total variable overhead variance 7,500 F Fixed overhead cost variance 4,000 F When determining the total production cost flexible budget variance, what is the fixed overhead cost variance of the company?

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?