1. Courington Detailing's cost formula for its materials and supplies is $1,910 per month plus $10 per vehicle. For the month of August, the company planned for activity of 86 vehicles, but the actual level of activity was 51 vehicles. The actual materials and supplies for the month was $2,430. The activity variance for materials and supplies in August would be closest to:

2. Pratte Boat Wash's cost formula for its cleaning equipment and supplies is $2,660 per month plus $49 per boat. For the month of April, the company planned for activity of 58 boats, but the actual level of activity was 13 boats. The actual cleaning equipment and supplies for the month was $3,430. The spending variance for cleaning equipment and supplies in April would be closest to:

3. Petrus Framing's cost formula for its supplies cost is $1,710 per month plus $9 per frame. For the month of March, the company planned for activity of 611 frames, but the actual level of activity was 614 frames. The actual supplies cost for the month was $7,490. The activity variance for supplies cost in March would be closest to:

4. Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,110 patient-visits and the actual level of activity was 1,100 patient-visits. The cost formula for administrative expenses is $3.50 per patient-visit plus $19,500 per month. The actual administrative expense was $20,800. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was: