15..

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$ 149
Units in beginning inventory	0
Units produced	2,770
Units sold	2,520
Units in ending inventory	250
Variable costs per unit:
Direct materials	$ 51
Direct labor	$ 20
Variable manufacturing overhead	$ 10
Variable selling and administrative expense	$ 12
Fixed costs:
Fixed manufacturing overhead	$96,950
Fixed selling and administrative expense	$35,280

The total gross margin for the month under absorption costing is:

22. Rhed Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During December, the kennel budgeted for 4,550 tenant-days, but its actual level of activity was 4,500 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue	$ 0	$ 35.60
Wages and salaries	$ 3,900	$ 9.40
Food and supplies	2,250	14.60
Facility expenses	9,900	6.10
Administrative expenses	7,900	0.70
Total expenses	$ 23,950	$ 30.80

Actual results for December:

Revenue	$ 159,355
Wages and salaries	$ 46,485
Food and supplies	$ 66,835
Facility expenses	$ 37,535
Administrative expenses	$ 9,865

The activity variance for administrative expenses in December would be closest to:

30.

Courington Detailing's cost formula for its materials and supplies is $1,870 per month plus $6 per vehicle. For the month of August, the company planned for activity of 82 vehicles, but the actual level of activity was 47 vehicles. The actual materials and supplies for the month was $2,250.

The spending variance for materials and supplies in August would be closest to: