John’s Golf Club Corporation produces golf clubs.  In July,…

John’s Golf Club Corporation produces golf clubs.  In July, it expected that the cost of direct materials would amount to $75 for each set of golf clubs produced.  Although the company had expected to produce 13,000 sets of golf clubs during July, the company actually only produced 12,350 sets of golf clubs.  The actual cost of direct materials per set of golf clubs amounted to $78. What is the flexible budget (spending) variance for direct materials?

You wakened from a dream and were sure an event took place….

You wakened from a dream and were sure an event took place. You even recognized everything you saw in your dream. Two days later you told a friend about your dream and were sure the event took place inreal life. Your ability to determine if the memory of the dream is real or imagined is termed: