Matthews Fender, which uses a standard cost system, manufactured 20 comma 000 boat fenders during 2018, using 143 comma 000 square feet of extruded vinyl purchased at $ 1.30 per square foot. Production required 400 direct labor hours that cost $ 16.00 per hour. The direct materials standard was seven square feet of vinyl per fender, at a standard cost of $ 1.35 per square foot. The labor standard was 0.028 direct labor hour per fender, at a standard cost of $ 15.00 per hour. Complete the costs and efficiency variances for Direct materials and direct labor. Does the pattern of variances suggest Pro Fender's managers have been making trade-offs? Explain.

Special order carson manufacturing, inc., sells a single product for $36 per unit. at an operating level of 8,000 units, variable costs are $18 per unit and fixed costs $10 per unit. carson has been offered a price of $20 per unit on a special order of 2,000 units by big mart discount stores, which would use its own brand name on the item. if carson accepts the order, material cost will be $3 less per unit than for regular production. however, special stamping equipment costing $4,000 would be needed to process the order; the equipment would then be discarded. assuming that volume remains within the relevant range, prepare an analysis of differential revenue and costs to determine whether carson should accept the special order. use a negative sign with answer to only indicate an income loss from special order; otherwise do not use negative signs with your answers.