(A) If variances are prorated at the end of the accounting period, an unfavorable direct materials price variance will, when prorated, increase the value of the Finished Goods Inventory. (B) Insignificant variances are not generally prorated at the end of the accounting period and are closed to the Cost of Goods Sold. Group of answer choices

Both A and B are correct.

Explanation:

Variance analysis help the business to identify the deviation from their budgeted expenditures. The budget cost or volume is analyzed against the actual expenditure or production volume. Variance can be favorable or unfavorable. An unfavorable material price variance will increase the cost of finished goods.

I would say that both being leading geographers during the late 18th and early 19th centuries, they  believed that the characteristics of the natural (and social) environment played a large role in human development. Tw o modern day examples of this could be that Canadians are known as having a pioneering spirit because they have to deal with a harsh northern environment, especially in winter and dealing with it and surviving it requires a pioneering spirit ready to meet the challenges presented by it. Another modern example is that in Latinamerica, since it has been far away from the centers of industrial production and imported machinery parts are too expensive and take too long to get, they have become  highly skilled at either repairing what they have or re-using things which were originally designed for another purpose. An example of this in Chile is industrial garage doors made out of flattened 45 gallon steel drums welded on the edges observed by the author.

Explanation:

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