1. Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below:

	Fixed Element per Month		Variable Element per Customer Served		Actual Total for May
Revenue			$	6,200	$	196,000
Employee salaries and wages	$	69,000	$	1,600	$	122,900
Travel expenses			$	610	$	17,700
Other expenses	$	48,000			$	45,200

When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers.

7. What is Adgers employee salaries and wages spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Actual Results	Spending Variance		Flexible Budget
$122,900	$125,000	F	$2,100

From the abov answer only 122,9000 and F are correct, please find to find the rest of the correct answers.

8. What is Adgers travel expenses spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Actual Results	Spending Variance		Flexible Budget
$17,700	$21,350	F	$3,650

Form this answer only 17,770 and F is correct the other are wrong please help.

9. What is Adgers other expenses spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Actual results = $48,000 wrong

Spending Variance = $45,200 wrong

F = correct

Flexible Budget = $ 2,800 wrong.... please help me tofind the corret answers

[The following information applies to the questions displayed below.]

2. Morganton Company makes one product and it provided the following information to help prepare the master budget for its first four months of operations:

a. The budgeted selling price per unit is $70. Budgeted unit sales for June, July, August, and September are 9,100, 22,000, 24,000, and 25,000 units, respectively. All sales are on credit.

b. Forty percent of credit sales are collected in the month of the sale and 60% in the following month.

c. The ending finished goods inventory equals 20% of the following months unit sales.

d. The ending raw materials inventory equals 10% of the following months raw materials production needs. Each unit of finished goods requires 4 pounds of raw materials. The raw materials cost $2.50 per pound.

e. Forty percent of raw materials purchases are paid for in the month of purchase and 60% in the following month.

f. The direct labor wage rate is $12 per hour. Each unit of finished goods requires two direct labor-hours.

g. The variable selling and administrative expense per unit sold is $1.70. The fixed selling and administrative expense per month is $61,000.

Please answer only this question from problem 2:

What are the expected cash collections for July?

Total cash collection = $........

the answer is not $382,200 please find the correct answer

thank you