A company makes a product using two materials, one of which is interchangeable with a third material. The standards for producing one 200-pound batch are presented below. The last 200-pound batch was produced using 140 pounds of M and 120 pounds of O. The price of M was $0.33 per pound and the actual price of O was $0.40. The price of M was $0.03 per pound and the actual price of O was $0.10. Material Standard Quantity (lbs) LBS StandardCost/lb. Total Cost
O 0   $0.40   $0.00  
H 110   0.38   41.80  
M 150   0.32   48.00  
260   89.8

Is the material yield variance favorable or unfavorable? A) Favorable. B) Unfavorable.

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Awidower devised his fee simple interest in his residence as follows: “to my daughter for life, then to my oldest grandchild who survives her.” at the time of the widower’s death, he was survived by his only two children, a son and a daughter, and by one grandchild, his daughter’s son. a short time later, the daughter together with her son entered into a contract to sell the residence in fee simple to a buyer. the applicable jurisdiction continues to follow the common law rule against perpetuities, but has abrogated the rule in shelley’s case. at the closing, the buyer refused to purchase the residence. can the sellers compel the buyer to do so?

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?