Ayala Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-based costing systems include direct materials and direct labor costs.

Total Costs
Products Sales Revenue Traditional ABC
Product 540X $180,000 $55,000 $50,000
Product 137Y 160,000 50,000 35,000
Product 249S 70,000 15,000 35,000

For each product line, compute operating income using the traditional costing system:

Product 540X $
Product 137Y $
Product 249S $

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: