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Elite Builders constructs houses. The standard labor rate is $22 per hour and the standard number of hours is 15,000 hours per home. During the year, it constructed 11 homes using 15,500 labor hours per home and a rate of $28 per hour. Calculate the Elite Builders' labor rate variance. 0 $612,000 U 0 $1,023,000 U 0 $612,000 F O $1,023,000 F Richard Company provided the following income statement for the last year: Sales $780,120,000 Less: Variable expenses 543,548,000 Contribution margin $236,572,000 Less: Fixed expenses 198,784,000 Operating income $37,788,000 At the beginning of last year, Richard Company had $3 8,167,000 in operating assets. At the end of the year, Elway had $41,385,000 in operating assets. What is Richard Company's average operating assets for last year? 0 $39,624,000 0 $33,225,000 O $39,776,000 O $37,788,000 Freeman Corporation reports the following data for product M5: Process Time 6.0 days Queue Time 1.0 days Inspection Time 0.75 days Move Time 0.4 days Wait Time 8.0 days What is Freeman's throughput time