Oceanic Industries evaluates two divisions: Retail Banking Division (RBD) and Corporate Lending Division (CLD). RBD collects 10,000 million in deposits at a 4% interest cost and incurs 50 million in expenses. The internal Funds Transfer Pricing (FTP) rate paid to RBD is 6%. CLD borrows from RBD, lending 9,000 million to clients at 11%, incurring 80 million operational costs and 40 million bad debt. The remaining 1,000 million is invested by RBD in government securities at 5%. If the internal FTP rate is switched from 6% to a market price of 7.5%, what is the financial impact?

A company's budgeted fixed overheads for the last quarter of the financial year was $280,000 for 7,000 units of output. It actually spent $284,400 manufacturing 7,200 units. What was the fixed overhead volume variance?

A company produces three products: D, E, and F. The following table details the selling price and costs per unit under a traditional absorption costing system: Cost/Price per UnitDEFSelling price322822Direct material1086Direct labour644Variable overhead422Fixed cost966Total product cost292018 Additional Information: Time required in Process A per unit is 20 minutes for D, 25 minutes for E, and 15 minutes for F. Process A time is a bottleneck resource limited to 2,500 hours per period. If a traditional contribution approach is used, what will be the priority ranking of products to maximize profit?