A company manufactures desks with vinyl tops. The standard cost for direct materials for the vinyl used in one desk model is $27.00 based on 12 square ft of vinyl at a cost of $2.25 per square foot. A production run of 1,000 desks in september resulted in usage of 12,600 square ft of vinyl at a cist of $2.00 per square ft. The direct materials quantity variance resulting from the above production run was?

2. A company consists of 2 districts, A and B. During July, the company as a whole had sales of $300,000, a contribution margin ratio of 20%, and a segment margin totaling $25,000. District A had sales of $80,000 during July, a contribution margin ratio of 35%, and a segment margin of $10,000. If the net income of the company for July was $11,000, the traceable fixed costs in district B must have been?