Sroufe manufacturing intends to increase capacity by overcoming a bottleneck operation by adding new equipment. two vendors have presented proposals. the fixed costs are $ 55 comma 000 for proposal a and $ 75 comma 000 for proposal b. the variable cost is $ 14.00 for a and $ 11.00 for b. the revenue generated by each unit is $ 22.00. a) the break-even point in units for the proposal by vendor a = nothing units (round your response to the nearest whole number). b) the break-even point in units for the proposal by vendor b = nothing units (round your response to the nearest whole number).

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: