Stewart clothing has sales of $106,000. variable costs are $58,000 and controllable fixed costs are $21,000. the company’s average operating assets are $190,000. the company wants to increase their roi by 0.5%. how much will stewart clothing have to decrease their fixed and variable costs? a : $763 b : $1,350 c : $949 d : $3,950

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: