The following information summarizes the standard cost for producing one metal tennis racket frame at spaulding industries. in addition, the variances for one month's production are given. assume that all inventory accounts have zero balances at the beginning of the month. standard cost per unit standard monthly costsmaterials $ 4.00 $ 8,400direct labor 3 hrs. @ $2.50 7.50 15,750factory overhead: variable 1.90 3,990fixed 4.00 8,400$ 17.40 $ 36,540variances: material price 470.00 unfavorablematerial quantity 400.00 unfavorablelabor rate 700.00 favorablelabor efficiency 2,900.00 unfavorablewhat was the actual price paid for the direct material during the month, assuming all materials purchased were put into production?

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.