Brandon is a college freshman who dreams of managing a chain of national hotels. Which job would best help him achieve his goal? (A)front desk clerk at a large company with hotels in every major city in the country
(B)regional manager at a small company with motels in three New England cities
(C)part-owner of a small company that owns five bed and breakfasts in the South
(D)tour guide at a large company with resorts in several international cities

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget.the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead.a total of 119,300 units, using 478,000 direct labor hours, were produced during the year.actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.