1.Tysor Framing's cost formula for its supplies cost is $3,060 per month plus $12 per frame. For the month of July, the company planned for activity of 1680 frames, but the actual level of activity was 1685 frames. The actual supplies cost for the month was $23,051. The spending variance for supplies cost in July would be closest to:

Multiple Choice

• $169 U

• $229 F

• $169 F

  2.Vanderhyde 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 May, the kennel budgeted for 4,300 tenant-days, but its actual level of activity was 4,360 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting:

  		Fixed element per month			Variable element per tenant-day
  Revenue				$	29.00
  Wages and salaries	$	3,200		$	8.20
  Food and supplies		2,360			14.30
  Facility expenses		11,400			5.70
  Administrative expenses		8,750			1.40
  Total expenses	$	25,710		$	29.60

  Actual results for May:

  Revenue	$	130,780
  Wages and salaries	$	40,372
  Foods and supplies	$	63,288
  Facility expenses	$	35,172
  Administrative expenses	$	14,554

  The wages and salaries in the planning budget for May would be closest to:

  Multiple Choice

• $39,673

• $38,460

• $40,372

• $38,748

  3.Shelby Boat Wash's cost formula for its cleaning equipment and supplies is $2,810 per month plus $36 per boat. For the month of September, the company planned for activity of 75 boats, but the actual level of activity was 30 boats. The actual cleaning equipment and supplies for the month was $3,946. The activity variance for cleaning equipment and supplies in September would be closest to:

  Multiple Choice

• $1,564 F

• $1,620 F

• $1,620 u