1.Assume that the actual amount of one of a companys variable expenses was $45,198. The companys planned level of activity was 19,000 machine-hours, and its actual level of activity was 18,650 machine-hours. The spending variance for this particular expense was $9,114 favorable. The cost formula per machine-hour for this expense is:

2.Assume that the cost formula for one of a companys variable expenses is $5.20 per unit. The companys planned level of activity was 2,000 units and its actual level of activity was 2,190 units. The actual amount of this expense was $10,800. The activity variance for this expense is:

3.Assume that a company provided the following cost formulas for three of its expenses (where q refers to the number of hours worked):

Rent (fixed)		$3,000
Supplies (variable)		$4.00	q
Utilities (mixed)		$150 + $0.75	q

The companys planned level of activity was 2,000 hours and its actual level of activity was 1,935 hours. The actual amount of supplies expense for the period was $7,800. What is the activity variance for supplies expense?