Fischer Fabrication reported the following information concerning its direct materials: Direct materials purchased (actual) Standard cost of materials purchased Standard price times actual amount of materials used Actual production Standard direct materials costs per unit produced Required: Compute the direct materials cost variances. $ 366,200 $ 353,000 $325,000 55,200 units $ 6 Note: Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. Answer is complete but not entirely correct. Direct Materials Price variance $ OXU Efficiency variance $ 271,303 F Total direct materials cost variance $ 271,303 x U

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A system contains many processes. Three common processes that are “grouped” together are transaction corrections, adjustments, and cancellations. These three elements work to properly serve customers. Imagine a system that allows you to register for a class online. The online system must give you a way to correct any errors you made, such as registering for the wrong class. This would be a transaction correction. The system should also allow you to make adjustments, such as adding or dropping classes. Finally, the system should allow you to make cancellations, such as cancelling the registration process entirely. Notice that all three of these processes, correction, adjustment, and cancellation, work together to provide you with one service, which is registering for classes. What type of requirements are transaction corrections, adjustments, and cancellations? Select one. Question 4 options: A Functional Requirements B Nonfunctional Requirements