Kyle and liza are married and under 65 years of age. during 2019, they furnish more than half of the support of their 19-year old daughter, kendra, who lives with them. she graduated from high school in may 2018. kendra earns $15,000 from a part-time job, most of which she sets aside for future college expenses. kyle and liza also provide more than half of the support of kyle’s cousin who lives with them. liza’s father, who died on january 3, 2019, at age 90, has for many years qualified as their dependent. how many dependents can kyle and liza claim?

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: