Claremont company specializes in selling refurbished copiers. during the month, the company sold 140 copiers for total sales of $308,000. the budget for the month was to sell 135 copiers at an average price of $2,400. the sales price variance for the month was:

In 2017, "a public university was awarded a federal reimbursement grant" of $18 million to carry out research. of this, $12 million was intended to cover direct costs and $6 million to cover overhead. in a particular year, the university incurred $4 million in allowable direct costs and received $3.4 million from the federal government. it expected to incur the remaining costs and collect the remaining balance in 2018. for 2017 it should recognize revenues from the grant of