Bad brad's bbq had cash flows for the year as follows ($ in millions): cash received from: customers $1,800interest on investments 200sale of land 100sale of common stock 600issuance of debt securities 2,000cash paid for: interest on debt $300income tax 80debt principal reduction 1,500purchase of equipment 4,000purchase of inventory 1,000dividends on common stock 200operating expenses 500bad brad's would report net cash inflows (outflows) from financing activities in the amount of: a) $1,100.b) $820.c) $900.

Oceanside marine company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. oceanside uses standard costs to prepare its flexible budget. for the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: direct materials: 2 pound per unit; $ 11 per pound direct labor: 2 hours per unit; $ 19 per hour oceanside produced 2 comma 000 units during the quarter. at the end of the quarter, an examination of the direct materials records showed that the company used 7 comma 500 pounds of direct materials and actual total materials costs were $ 98 comma 100. what is the direct materials cost variance? (round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)