Answer:
1) The fixed overhead production-volume variance is $14400 favourable.
2) The fixed overhead spending variance is $9000 unfavourable. 
Explanation:
1)
Fixed overhead production volume variance 
= amount applied * amount budgeted
= 144000/30000 
= 4.80 per unit
= 4.80*33000 - 144000
= $14400 favourable
Therefore, The fixed overhead production-volume variance is $14400 favourable.
2)
fixed overhead spending variance 
= actual overhead - budgeted overhead 
= 153000 - 144000
= $9000 unfavourable
Therefore, The fixed overhead spending variance is $9000 unfavourable.
 
        
             
        
        
        
Answer:
Corporate income tax
Explanation:
A corporate income tax (CIT) is levied by federal and state governments on business profits, which are revenues (what a business makes in sales) minus costs (the cost of doing business).
 
        
             
        
        
        
I do not agree with the given statement that is "Only variable costs can be differential costs.".
The difference in the costs of two alternative decisions is referred to as differential cost. 
When a company is faced with several similar options, it must make a decision by selecting one and discarding the other.
Variable costs in cost accounting are costs that vary according to how much a company produces. 
Variable costs are typically proportional to output.
As a result, the cost difference between two alternatives, rather than the fixed and variable nature of costs, is relevant for decision-making.
Hence, I disagree with the statement given in the question.
Learn more about variable cost:
brainly.com/question/9212451
#SPJ4
 
        
             
        
        
        
Failure<span>________ transparency ensures that the system will continue to operate in the event of a node failure.</span>
        
             
        
        
        
Answer:
A) The issuance of bonds on December 31, 2016.
Dr Cash 104,031
     Cr Bonds payable 96,000
     Cr Premium on bonds payable 8,031 
B) The first interest payment on June 30, 2017.
Dr Interest expense 3,517
Dr Premium on bonds payable 803
     Cr Cash 4,320
C) The second interest payment on December 31, 2017.
Dr Interest expense 3,517
Dr Premium on bonds payable 803
     Cr Cash 4,320