31) Assume that the cost formula for one of a companys variable expenses is $5.50 per unit.

The companys planned level of activity was 2,000 units and its actual level of activity was 2,180 units.

The actual amount of this expense was $10,800.

The activity variance for this expense is:

Multiple Choice

$990 U.

$790 U.

$190 U.

$190 F.