Packaging solutions corporation manufactures and sells a wide variety of packaging products. performance reports are prepared monthly for each department. the planning budget and flexible budget for the production department are based on the following formulas, where q is the number of labor-hours worked in a month: cost formulas direct labor $16.20q indirect labor $4,400 + $1.80q utilities $5,500 + $0.80q supplies $1,400 + $0.20q equipment depreciation $18,200 + $2.80q factory rent $8,100 property taxes $2,800 factory administration $13,500 + $0.90q the production department planned to work 4,300 labor-hours in march; however, it actually worked 4,100 labor-hours during the month. its actual costs incurred in march are listed below: actual cost incurred in march direct labor $ 67,980 indirect labor $ 11,320 utilities $ 9,330 supplies $ 2,470 equipment depreciation $ 29,680 factory rent $ 8,500 property taxes $ 2,800 factory administration $ 16,600 required: 1. prepare the production department’s planning budget for the month. 2. prepare the production department’s flexible budget for the month. 3. calculate the spending variances for all expense items.

answer; risk transference;

answer; the landlord can sue the renter,and the renter loses the security deposit;

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.