Better Blankets,Inc.makes a SnuggieBlank using flannel material and trim binding.They have instituted a successful JIT system and thus no longer have to stock inventory prior to their production need.The Standard Cost Card for The SnuggieBlank model is shown. 
The company reported the following results concerning January results: 
The material price variance for Trim used in January is:
Definitions:
Fund
A pool of money set aside for a specific purpose or managed to generate financial returns.
Property Taxes
Taxes charged by local governments on real estate and sometimes personal property, based on the assessed value of the property.
Special Assessment
A charge that local governments impose on property owners to fund specific projects, such as infrastructure improvements, which directly benefit the property owners.
Derived Tax Revenues
Revenues obtained from taxes that are not directly levied on income or profits but are instead based on the use or consumption of goods and services.
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