An intended beneficiary is an outside party that can legally enforce the contract against all,except for those in privity of contract.

Mcdougald Corporation is a service company that measures its output by the number of customers served.The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March. When the company prepared its planning budget at the beginning of March, it assumed that 21 customers would have been served.However, 26 customers were actually served during March. The spending variance for "Employee salaries and wages" for March would have been closest to:

A) $1,200 F
B) $3,800 F
C) $3,800 U
D) $1,200 U

​Firm X is producing 1000 units,selling them at $15 each.Variable costs are $3 per unit and the firm is making an accounting profit of $3000.What is the firm's total costs?

A) ​$10,000
B) $11,000
C) $12,000
D) ​$13,000