1a. Groupe Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $36,340 per month plus $2,078 per flight plus $1 per passenger. The company expected its activity in October to be 94 flights and 244 passengers, but the actual activity was 93 flights and 249 passengers. The actual cost for plane operating costs in October was $226,510. The activity variance for plane operating costs in October would be closest to:

2.Milar Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate
Direct materials		2.0	pounds	$	7.00	per pound
Direct labor		1.6	hours	$	12.00	per hour
Variable overhead		1.6	hours	$	6.00	per hour

In January the company produced 5,000 units using 10,340 pounds of the direct material and 2,320 direct labor-hours. During the month, the company purchased 10,910 pounds of the direct material at a cost of $76,790. The actual direct labor cost was $38,244 and the actual variable overhead cost was $11,945.

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 price variance for January is:

3.Likes Incorporated makes a single product--a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Total budgeted manufacturing overhead	$	495,040
Budgeted production (a)		35,000	units
Standard hours per unit (b)		1.70	machine-hours
Budgeted hours (a) (b)		59,500	machine-hours
Applying Overhead:
Actual production (a)		30,000	units
Standard hours per unit (b)		1.70	machine-hours
Standard hours allowed for the actual production (a) (b)		51,000	machine-hours
Total actual manufacturing overhead	$	498,000
Actual hours		52,000	machine-hours

The total amount of manufacturing overhead applied is closest to: