Small businesses are actually the major engine of the economy, especially
now that much of our manufacturing jobs have moved overseas, so they
play a crucial role in employment.
        
             
        
        
        
Answer:
1) True
2) D. Total fixed costs
Explanation:
1)  The manager's evaluation should be based on a flexible budget, so the statement is true.
The standard quantity of direct materials used should be based on actual production for a correct variance analysis.
2
) Total fixed costs remains the same when comparing a flexible budget to a master budget.
Total fixed costs do not change in total within relevant range of production.
 
        
             
        
        
        
The word that is not a cognate word is caliente
        
                    
             
        
        
        
Because the banks were down
        
                    
             
        
        
        
when manufacturing overhead has a credit balance, overhead is overapplied. Overapplied overhead means that the overhead assigned to work in process is greater than the overhead incurred. Also, since the amount is immaterial, it should be closed in cost of goods sold. 
The adjusting entry for the overapplied over-head is:
b. debit factory overhead $5,600; credit cost of goods sold $5,600.
After posting this entry the factory overhead account will have a zero balance.
Hope it helps!