Answer
The answer and procedures of the exercise are attached in the following archives.
Explanation  
You will find the procedures, formulas or necessary explanations in the archive attached below. If you have any question ask and I will aclare your doubts kindly.  
 
        
             
        
        
        
Answer:
The correct answer is B.
Explanation:
Giving the following information: 
Units produced 600 units
Direct materials $40 per unit
Direct labor $13 per unit
Variable manufacturing overhead $6 per unit
Variable selling and administrative costs $4 per unit
The variable costing method calculates the cost of goods based on direct material, direct labor, and variable manufacturing overhead.
First, we need to calculate the unitary cost of production:
unitary cost= 40 + 13 + 6= $59
Inventory= 600 units - 450 units= 150 units
Inventory cost= 150*59= $8,850
 
        
             
        
        
        
Answer:
Inflation in 2012:


= 10%
Inflation in 2013: 


= 9.09%
Inflation in 2014: 


= 5%
Real rate of interest = Nominal - inflation
Given that, 
Nominal rate = 8%
Therefore,
Real interest rate is as follows:
2012:
= 8% - 10%
= -2%
 2013:
= 8% - 9.09%
= -1.09%
 2014:
= 8% - 5%
= 3%
$6000 at 8% grows to: 
= 1000 × 1.08
= $6,480 in one year 
which is invested again to grow to $6,998.4 in two years 
which is invested again to grow to $7,558.272 in three years 
so, 
Total gain:

= 25.9712%
The price level increases in three years by: 


 = 26%
So, 
Total real rate of return: 
= Total gain - Percentage increase in prices
= 25.9712 - 26 
= -0.0288%
 
        
             
        
        
        
Answer:
C) Telecommuting 
Explanation:
Telecommuting simply means working from your home. The internet changed our lives completely, and it is also how we work. Everyday more people are starting to work from distant locations to their "main office". This means that they can be working at their house using a computer which is connected to the company's intranet. 
Some of the advantages of telecommuting is that it increases efficiency by decreasing costs (you don't have to spend time going to work and you can have your office at home), reducing employee churn rate, allowing older or disabled people to work, it is good for your health, and around 65% of telecommuters in the US have have increased their work efficiency vs. their normal office work. 
 
        
             
        
        
        
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