Company looks at its expenses and finds that its payments to freelancers increased significantly over the past few months, exceeding the budget by 25 percent. this is an example of

(a) using a budget for planning
(b) using data to confirm a budget
(c) justifying expenses with a budget
(d) using a budget for monitoring and controlling

An outside supplier has offered to sell talbot similar wheels for $1.25 per wheel. if the wheels are purchased from the outside supplier, $15,000 of annual fixed overhead could be avoided and the facilities now being used could be rented to another company for $45,000 per year. direct labor is a variable cost. if talbot chooses to buy the wheel from the outside supplier, then annual net operating income would: