A company's flexible budget for the range of 38,000 units to 50,000 units of production showed variable overhead costs of $4.00 per unit and fixed overhead costs of $77,000. The company incurred total overhead costs of $230,800 while operating at a volume of 40,000 units. The total controllable cost variance is:

Suppose a starbucks tall latte cost $4.00 in the united states, 5.00 euros in the euro area and $2.50 australian dollars in australia. nominal exchange rates are .80 euros per dollar and 1.4 australian dollars per u. s. dollar. where does purchasing power parity hold? a. both the euro area and australia. b. neither the euro area or australia. c. the euro area but not australia. d. australia but not the euro area.