The entry to record the purchase of the Taylor shares on Feb 1 would include a

A) debit to Long-Term Trading Investments.
B) debit to Trading Investments.
C) debit to Strategic Investments.
D) debit to Investment in Associates.

The variable overhead efficiency variance for July is:

A) $183 F
B) $180 U
C) $180 F
D) $183 U