Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed:

Product X Product Y Total
Sales $260,000 $360,000 $620,000
Variable Costs 156,000 180,000 336,000
Contribution Margin $104,000 $180,000 $284,000
Fixed costs 130,000 108,000 238,000
Operating Income $(26,000 ) $72,000 $46,000
Selling Price per unit $130.00 $60.00

The following actual operating results were reported after the year was over:

Product X Product Y Total
Sales $300,000 $384,000 $684,000
Variable costs $200,000 $168,000 $368,000
Contribution margin $100,000 $216,000 $316,000
Fixed costs $100,000 $216,000 $316,000
Operating income ($40,000) $108,000 $68,000
Units sold 2,500 6,000

Required:
a. The sales quantity variance for Product X is:
b. The selling price variance for Product × is:
c. The contribution margin sales volume variance for Product X is:

Match each of the terms below with an example that fits the term. a. fungibility the production of gasoline b. inelasticity the switch from coffee to tea c. non-excludability the provision of national defense d. substitution the demand for cigarettes

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening.a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number.include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i.e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?

Adistinguishing feature of ecological economics is the concept of cost-benefit analysis steady-state economies that, like natural systems, neither grow nor shrink environmental damage and also environmental benefits are external greenwashing to increase public acceptance of products the only healthy economy is one that is growing