The existing or current one-, two-, and three-year zero coupon Treasury security rates were as follows: 1R1 = 0.80 percent 1R2 = 1.26 percent 1R3 = 1.85 percent Using the unbiased expectations theory, what would the one-year forward rates on zero coupon Treasury bonds be for two and three years, respectively? A. Two years = 2.14, three years =2.56 percent. B. Two years = 2.25 percent, three years = 4.10 percent C. Two years = 3.65 percent, three years = 2.12 percent D. Two years = 1.72 percent, three years = 3.04 percent

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: