He following standards for variable manufacturing overhead have been established for a company that makes only one product: standard hours per unit of output 6.6 hours standard variable overhead rate $ 13.00 per hour the following data pertain to operations for the last month: actual hours 2,675 hours actual total variable manufacturing overhead cost $ 35,435 actual output 250 units what is the variable overhead efficiency variance for the month?

Juan's investment portfolio was valued at $125,640 at the beginning of the year. during the year, juan received $603 in interest income and $298 in dividend income. juan also sold shares of stock and realized $1,459 in capital gains. juan's portfolio is valued at $142,608 at the end of the year. all income and realized gains were reinvested. no funds were contributed or withdrawn during the year. what is the amount of income juan must declare this year for income tax purposes?