Eastwood Enterprises offers horseback riding lessons. During the month of June, the company provides lessons on account totaling $4,900. By the end of the month, the company received on account $4,300 of this amount. In addition, Eastwood received $480 on account from customers who were provided lessons in May.
Determine the amount of operating cash flows Eastwood will report as received from customers in June.

Skychefs, inc. prepares in-flight meals for a number of major airlines. one of the company's products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. during the most recent week, the company prepared 4000 of these meals using 960 direct labor hours. the company paid these direct labor workers a total of $19,200 for this work, or $20.00 per hour. according to standard cost card for this meal, it should require 0.25 direct labour-hours at a cost of $19.75 per hour.1. what is the standard labor-hours allowed (sh) to prepare 4,000 meals? 2. what is the standard labor cost allowed (sh x sr) to prepare 4,000 meals? 3. what is the labor spending variance? 4. what is the labor rate variance and the labor efficiency variance?