The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 9.0 hours Standard variable overhead rate $ 15.40 per hour The following data pertain to operations for the last month: Actual hours 2,975 hours Actual total variable manufacturing overhead cost $ 46,595 Actual output 250 units What is the variable overhead efficiency variance for the month

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?