Answer:
Demand in January will be 640 units
So option (C) will be the correct option
Explanation:
We have given average demand for a particular product is 800 units
And seasonal index = 0.8
We have to find the demand in a particular session , that is in January
We know that seasonal index is given by

So 
So demand in January = 640
So option (c) will be the correct option
I think it's one and four but not so sure?
Did that help?
The answer is E. i might be wrong
Answer:
Cost variance= 7 unfavorable
Explanation:
Giving the following information:
Each bat requires 1 kg of aluminum at $18 per kg and 0.25 direct labor hours at $20 per hour. Overhead is assigned at the rate of $40 per direct labor hour. Assume the actual cost to manufacture one metal bat was $40.
Estimated cost= 18 + 0.25*20 + 0.25*40= 33
Actual cost= 40
Cost variance= 7 unfavorable