1 Rients Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for 1. budgeting purposes and the actual results of operations for October Fixed Element per Month Variable Element per Customer Served $ 4,100 $ 1,300 $ 700 Actual Total for October $182,900 $ 98,888 $ 30,500 $ 31,900 Revenue Employee salaries and wages Travel expenses Other expenses $42,300 $31,500 When the company prepared its planning budget at the beginning of October, It assumed that 39 customers would have been served. However, 44 customers were actually served during October The spending variance for total expenses for October would have been closest to: 2 Teel Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $8,850 per month plus $400 per press run plus $950 per book set-up. The company expected its activity in July to be 204 press runs and 111 book set-ups, but the actual activity was 201 press runs and 110 book set-ups. The actual cost for wages and salaries in July was $193,780. The spending variance for wages and salaries in July would be closest to: 3 Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Direct materials Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 7.6 ounces @.10 hours 0.10 hours Standard Price or Rate $ 9.48 per ounce $18.00 per hour $ 5.30 per hour The company has reported the following actual results for the product for July Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor hours Actual direct labor cost Actual variable overhead cost 7,680 units 63.000 ounces $541, see 57,750 ounces 820 hours $ 16,872 $ 4,592 The labor rate variance for the month is closest to