Swansea Finishing produces and sells a decorative pillow for $ 98.00 per unit. In the first month of operation, 2,400 units were produced and 1,750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes:

Variable manufacturing costs $ 25.00 per unit
Variable marketing costs $ 5.00 per unit
Fixed manufacturing costs $ 16.00 per unit
Administrative expenses, all fixed $ 22.00 per unit
Ending inventories:
Direct materials 0
WIP 0
Finished goods 650 units

What is cost of goods sold per unit using variable costing?

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.