Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,600 customers, but actually served 30,400 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:
Revenue: $5.40q
Wages and salaries: $35,100 + $1.67q
Supplies: $1.07q
Insurance: $12,300
Miscellaneous expenses: $8,300 + $0.49q
The company reported the following actual results for February:

Revenue $ 157,800
Wages and salaries $ 69,900
Supplies $ 16,300
Insurance $ 12,300
Miscellaneous expense $ 27,200
Required:

Prepare the company's flexible budget performance report for February. Label each variance as favorable (F) or unfavorable (U)

Jade international is a highly diversified global firm with headquarters in new jersey. it manufactures a variety of products ranging from home security systems to automotive components. jade's 100,000 employees work at facilities located in more than 60 countries around the world. jade frequently sends american managers overseas to manage the firm's foreign facilities. the hr department is considering the idea of redesigning jade's expatriate support services program.which of the following, if true, best supports jade's decision to provide assistance to trailing spouses in finding jobs overseas? a) jade puts great emphasis on promoting the role of women in global management.b) the majority of jade's expatriate managers have long-term international experience.c) jade has lost a significant chunk of its global cadre in the recent past owing to its failure to offer feasible options to address the dual-career couples dilemma.d) female managers at jade have reported discriminatory treatment while on overseas assignments.

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Melissa is a very generous single woman. before this year, she had given over $11,400,000 in taxable gifts over the years and has completely exhausted her applicable credit amount. in the current year, melissa gave her daughter riley $100,000 and promptly filed her gift tax return. melissa did not make any other gifts this year. how much gift tax must riley pay the irs because of this transaction?