Jacinta, a production manager at alphonso inc., needs to evaluate the performance of her employees. she asks her subordinate, june, to carry out this job. june uses a rating scale, which ranges from 1 to 10, to rate 50 employees. she gives a score of 3 to 39 employees. in doing so, june commits a error.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: