<span>Variances allow the business owner to supervise
their business better by taking well-versed decisions based on how the business
really performed against the budgeted performance. Additionally, it also
highlights reasons or different causes for the disparity in the projected
income or expenses.</span>
 
        
             
        
        
        
Answer:
D. Accounts for resources that are legally restricted so only earnings, not principal, may be expended.
Explanation: 
Based on the scenario been described in the question, we can say that a permanent fund classified under governmental funds are accounts for resources that are legally restricted so only earnings, not principal, may be expended. We have government funds as special service funds and debt service funds. so we this explanation, we can see that the best is option D which is the correct answer.
 
        
                    
             
        
        
        
Answer:
A. The two sided specification process capability index is 1.47
Explanation:
The formula for calculating process capability index is :
( Upper specification Limit  - Average of mean ) / 3 * Standard Deviation
CI = ( 22 - 19.8 ) / 3 * 0.5 
CI = 1.47 approximately.
 
        
             
        
        
        
Answer:
Stand alone selling price of the software using expected cost plus margin approach  =   $65  +  ( 50% * 65)  
                 =   $65  +  $32.5  =    $97.5
Explanation: