Answer:
Total variance= 391 unfavorable
Explanation:
Giving the following information:
Petrus Framing's cost formula for its supplies cost is $1,920 per month plus $11 per frame. For March, the company planned for activity of 632 frames, but the actual level of activity was 639 frames. The actual supplies cost for the month was $9,340. 
Estimated= 1,920 + 639*11= 8,949
Real= 9,340
Total variance= real - estimated
Total variance= 9,340 - 8,949= 391 unfavorable
 
        
             
        
        
        
Answer:
correct answer is C. Shrinkage
Explanation:
Shrinkage is industry term for an inventory and the cash losses 
because shrinkage is difference between the record inventory and actual inventory so that shrinkage is the loss of an inventory and some factor that is attribute like vendor is fraud , employee theft or cashier errors or could be administrative error etc
so here correct option is  C. Shrinkage
 
        
             
        
        
        
The number of opponents a canidate faces
        
             
        
        
        
Answer:
 Ending Inventory  $ 64,000
Explanation:
To define the final inventory of the company it's necessary to find the cost of good of the period.  
As the company had a 43% of gross profit, it means that for every dollar of sales we have 0,43 dollar of Gross Profit, with this value is possible to know the total cost of the goods sold during the period, that it's the difference between Sales Revenue and Gross Profit.  
Total Sales Revenue had to be the net value after returns and discounts as it's detailed.  
Income Statement  
 Sales revenue        $ 300,000  
 Cost of goods sold  -$ 171,000  
 Gross Profit            $ 129,000	43%
Beginning Inventory  $ 60,000
Purchases                  $ 175,000
Cost of goods sold  -$ 171,000
Ending Inventory    $ 64,000