George, an unmarried cash basis taxpayer, received the following amounts during 2017:

interest on savings accounts $2,000
interest on a state tax refund 600
interest on city of salem school bonds 350
interest portion of proceeds of a 5% bank certificate of deposit
purchased on july 1, 2016, and matured on june 30, 2017
250
dividends on usg common stock 300

what amount should george report as gross income from dividends and interest for 2017?
a. $2,300.
b. $2,550.
c. $3,150.
d. $3,500.
e. none of these.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: