QUESTION 13 Billy Stone, Inc. budgets the following amounts for its Buildings & Grounds and Compute Services Departments in servicing each other and the two manufacturing divisions of Signs and Mailers: Used By Building, Ground, and Computer Services Department's Budget Building and Grounds Computer Services Signs Supplied by Mailers 0.20 Building and Grounds Computer Services 0.15 Actual cost data for each department are: 0.60 0.30 0.20 0.55 Actual cost data for each department. Fixed Department Variable Building and Grounds Computer Services $50,000 $100,000 $90,000 $21,000 A mixed cost function has a constant component of $20,000. If the total cost is $60,000 and the independent variable has the value 200, what is the value of the slope coefficient? a. $200 b. $400 C. $600 O d. $40,000 QUESTION 12 Riley Manufacturing reported the following variances: Riley Manufacturing's Variances Variance Type Amount Labor rate variance Labor efficiency variance Material quantity variance Material price variance $300 U $20,000 F $1,000 U $200 U Which one of the variances is the most important to investigate? a. Labor rate variance b. Material quantity variance OC. Material price variance Labor efficiency variance