EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $560 budgeted price and $280 budgeted variable cost. Each billable hour of staff time has a budgeted price of $120 and a budgeted variable cost of $70. For the most recent year, the partnership budget called for 8,400 billable partner-hours and 34,700 staff-hours. Actual results were as follows. Partner revenue $ 4,248,000 7,800 hours Staff revenue $ 4,105,000 34,000 hours Required: a. Compute the sales price variance. b. Compute the total sales activity variance. c. Compute the total sales mix variance. d. Compute the total sales quantity variance.

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

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