21. Rodon Company has the following information available: Budgeted cost of direct materials at 900,000 units $900,000 Budgeted cost of direct materials at 820,000 units $820,000 Actual cost of direct materials at 820,000 units $840,000 Actual level of output(units) 820,000 Planned level of output(units) 900,000 The cost driver of product costs is units of output. What is the static budget variance for direct material costs

Lester's fried chick'n purchased its building 11 years ago at a cost of $189,000. the building is currently valued at $209,000. the firm has other fixed assets that cost $56,000 and are currently valued at $32,000. to date, the firm has recorded a total of $49,000 in depreciation on the various assets it currently owns. current liabilities are $36,600 and net working capital is $18,400. what is the total book value of the firm's assets? $251,000 $241,000 $232,600 $214,400 $379,000