Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed: Product X Product Y Total Sales $ 260,000 $ 360,000 $ 620,000 Variable Costs 156,000 180,000 336,000 Contribution Margin $ 104,000 $ 180,000 $ 284,000 Fixed costs 130,000 108,000 238,000 Operating Income (Loss) $ (26,000 ) $ 72,000 $ 46,000 Selling Price per unit $ 130.00 $ 60.00 The following actual operating results were reported after the year was over: Product X Product Y Total Sales $ 202,500 $ 467,500 $ 670,000 Variable Costs 117,000 212,500 329,500 Contribution Margin $ 85,500 $ 255,000 $ 340,500 Fixed costs 140,000 108,000 248,000 Operating Income (Loss) $ (54,500 ) $ 147,000 $ 92,500 Units Sold 1,500 8,500 The selling price variance for Product Y is:

Ryan is deciding between attending western state university and eastern state university. he cannot attend both universities simultaneously. both are fine universities, but the reputation of western is slightly higher, as is the tuition. let mu subscript upper e and mu subscript upper w be ryan's marginal utilities from attending eastern and western state universities respectively and upper p subscript upper e and upper p subscript upper w be the prices of attending eastern and western state universities. using the rule of consumer optimum, ryan will decide to attend eastern state university, if mue/pe exceeds muw/pw attend eastern state university if mue/pe is less than muw/pw attend western state university, if pe/mue< pw/muw attend western state university, since it gives him more utility.