rendy T's Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are as follows: Standard direct labor cost per hour $25 Standard direct labor hours per t-shirt 0.6During the month of January, the company produced 1000 t-shirts. Related production data for the month follows: Actual direct labor hours 620 Actual direct labor cost incurred $8680 What is the direct labor efficiency variance for the month

Tom and carol are resident aliens, married, and want to file a joint return. they have two children. sydney is 5 years old and a resident alien. benjamin is 2 years old and a u.s. citizen. both children lived with the parents in the united states all year. tom, carol, and sydney have individual taxpayer identification numbers (itins). benjamin has a social security number. tom earned $30,000 in wages. carol had $8,000 in wage income. they had no other income. tom and carol provided all the support for sydney and benjamin. sydney and benjamin attended daycare while tom and carol were at work. tom and carol did not receive dependent care benefits from a dependent care benefits plan or flexible spending account. the daycare center provided the baker's with a statement indicating the amount of $3,250 paid for 2018, their name, address and valid employer identification number. 6. who can tom and carol claim as a qualifying child for the child tax credit? a. sydney b. benjamin c. both sydney and benjamin d. neither sydney or benjamin