1. Assume that a company has two cost driversnumber of courses and number of students. The planned number of courses and students were 5 and 100, respectively. The actual number of courses and students were 6 and 110, respectively. One of the companys expenses is influenced by both cost drivers. Its cost formulas are $49 per course and $5 per student. The activity variance for this expense would be:

2. Assume that a company has two cost driversnumber of graphing calculators and number of customers. The planned number of graphing calculators and customers were 5 and 100, respectively. The actual number of graphing calculators and customers were 6 and 110, respectively. One of the companys expenses is influenced by both cost drivers and it has a fixed element as well. Its cost formulas are $50 per graphing calculator, $5 per customer, and $1,000 per period. The total cost included in the flexible budget for this expense would be:

3. Assume that a company has two cost driversnumber of courses and number of students. The planned number of courses and students were 5 and 100, respectively. The actual number of courses and students were 6 and 110, respectively. One of the companys expenses is influenced by both cost drivers and it has a fixed element as well. Its cost formulas are $58 per course, $6 per student, and $1,000 per period. The activity variance for this expense would be: