The management of Guardian Fire Alarms has calculated the following variances: Direct materials cost variance U Direct materials efficiency variance F Direct labor cost variance F Direct labor efficiency variance U Total variable overhead variance F Total fixed overhead variance F What is the total direct materials variance of the company?

The owner of firewood to go is considering buying a hydraulic wood splitter which sells for $50,000. he figures it will cost an additional $100 per cord to purchase and split wood with this machine, while he can sell each cord of split wood for $125. if, for this machine, design capacity is 50 cords per day, effective capacity is 40 cords per day, and actual output is expected to be 32 cords per day, what would be its efficiency?