23. Hejl Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $405 per month plus $108 per job plus $26 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in March to be 26 jobs and 84 meals, but the actual activity was 31 jobs and 75 meals. The actual cost for catering supplies in March was $5,644. The spending variance for catering supplies in March would be closest to:

24.Bobe 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 $51,300 per month plus $2,590 per flight plus $12 per passenger. The company expected its activity in May to be 69 flights and 249 passengers, but the actual activity was 72 flights and 248 passengers. The actual cost for plane operating costs in May was $239,851. The plane operating costs in the planning budget for May would be closest to:

22. Mondo Snow Removal's cost formula for its vehicle operating cost is $2,040 per month plus $435 per snow-day. For the month of January, the company planned for activity of 14 snow-days, but the actual level of activity was 19 snow-days. The actual vehicle operating cost for the month was $9,700. The activity variance for vehicle operating cost in January would be closest to:

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