Somerville Corp typically sells computer chips for $250 each. To try to increase sales they run a buy one get one free offer for month. The budgeted sales for the month were 200 units. Due to the sale, they sell 400 total units (200 at regular cost and 200 free). The direct materials costs per chip is $50 and the direct labor costs are $75. The sales spending and sales volume variances are:

Answerlow threat of substitution;

Henry m. leland (1843-1932), president of cadillac motor carcompany in 1908, known as a master of precision frederick bennett, the british agent for cadillac motor carcompany who convinced the royal automobile club to runthe standardization test at brooklands, england henry ford (1863-1947), founder of ford motor company whointroduced the moving assembly line into the automobileindustry in 1913