1.Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,120 patient-visits and the actual level of activity was 1,110 patient-visits. The cost formula for administrative expenses is $3.60 per patient-visit plus $20,000 per month. The actual administrative expense was $21,100. In the clinic's performance report for last month, the spending variance for administrative expenses was:

A.$36 F

B.$1,120 U

C.$2,896 F

D.$2,932 F

2.Gandrud 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 June, the kennel budgeted for 2,600 tenant-days, but its actual level of activity was 2,580 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$37.10
Wages and salaries	$3,400	$7.30
Food and supplies	1,200	14.00
Facility expenses	9,600	2.60
Administrative expenses	7,700	0.30
Total expenses	$21,900	$24.20

The food and supplies in the flexible budget for June would be closest to:

A.$37,569

B.$36,993

C.$37,320

D.$37,600

3.The Fischer Corporation uses a standard costing system. The following data have been assembled for December:

Actual direct labor-hours worked	5,100	hours
Standard direct labor rate	$8	per hour
Labor efficiency variance	$2,800	unfavorable

The standard hours allowed for December's production is:

A.5,100 hours

B.4,400 hours

C.4,750 hours

D.5,450 hours

4.The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	10.3	hours
Standard labor rate	$14.10	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	8,100	hours
Actual total labor cost	$110,970
Actual output	900	units

What is the labor efficiency variance for the month?

A.$19,737 F

B.$19,737 U

C.$16,029 F

D.$16,497 F

5.The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	1.7	hours
Standard labor rate	$14.05	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	3,700	hours
Actual total labor cost	$50,690
Actual output	2,300	units

What is the labor rate variance for the month?

A.$2,877 F

B.$4,246 F

C.$4,246 U

D.$1,295 F