Google Company reports the following standards for one key product: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 6.3 ounces $ 2.00 per ounce $ 12.60 Direct labor 0.8 hours $ 18.00 per hour $ 14.40 Variable overhead 0.8 hours $ 2.00 per hour $ 1.60 Google reported the following results for this product in February. Originally budgeted output 4,800 units Actual output 5,100 units Raw materials used in production 30,300 ounces Actual direct labor-hours 1,830 hours Purchases of raw materials 34,200 ounces Actual price of raw materials $ 77.10 per ounce Actual direct labor rate $ 67.60 per hour Actual variable overhead rate $ 5.90 per hour Google applies variable overhead on the basis of direct labor-hours. The direct materials quantity variance for February is: Multiple Choice $3,660 F $3,597 F $3,660 U $3,597 U

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?