1. Ortman Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	7.9 liters	$8.00 per liter
Direct labor	0.7 hours	$17.00 per hour
Variable overhead	0.7 hours	$1.00 per hour

The company reported the following results concerning this product in May.

Actual output	1,600	units
Raw materials used in production	12,490	liters
Actual direct labor-hours	1,090	hours
Purchases of raw materials	14,000	liters
Actual price of raw materials purchased	$8.10	per liter
Actual direct labor rate	$16.10	per hour
Actual variable overhead rate	$0.90	per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for May is:??????????????

2.

Labombard Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 3,600 client-visits, but its actual level of activity was 3,650 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting:

	Fixed element per month	Variable element per client-visit
Revenue	?	$23.60
Personnel expenses	$26,100	$5.90
Medical supplies	800	4.00
Occupancy expenses	6,300	1.00
Administrative expenses	4,000	0.20
Total expenses	$37,200	$11.10

Actual results for February:

Revenue	$84,290
Personnel expenses	$47,075
Medical supplies	$14,700
Occupancy expenses	$10,110
Administrative expenses	$4,920

The net operating income in the planning budget for February would be closest to:????????