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Diekow Productions manufactured and sold 1,000 products at $11,000 each during the past year. At the beginning of the year, production had been set at 1,200 products; direct materials standards had been set at 100 pounds of direct materials at $2 per pound for each product produced. During the year, the company purchased and used 98,000 pounds of direct materials; the cost was $2.04 per pound. At the beginning of last year, Diekow Productions set budgeted fixed overhead costs at $456,000. During the year, actual fixed overhead costs were $500,000. Calculate Diekow Production's fixed overhead budget and volume variances for the year. Assume that fixed overhead is applied based on units of product.
During Benson most recent fiscal year, beginning plant assets, net of depreciation totaled $150,000 and the ending plant assets totaled $187,500. How much will be reported as
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