7) Bernes Kennel one day is counted as one tenant-day. During October, the kennel buprovided the days, but its actual level of activity was 2,720 tenant-days. The kenne following data concerning the formulas to be used in its budgeting: uses tenant-days as its measure of activity; an animal housed in the kennel for for 2,700 tenant l has prov Fixed element Variable element per month per tenant-day Revenue S 30.80 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,300 600 8,800 7,600 $ 20,300 S 6.10 10.10 3.60 0.10 S 19.90 The activity variance for wages and salaries in October would be closest to: A) $298 U B) $122 F C) $298 F D) $122 U 8) Rogstad Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During March, the company budgeted for 6,700 units, but its actual level of activity was 6,670 units. The company has provided the following data concerning the formulas to be used in its budgeting: Fixed element Variable element per month per unit 34.00 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 40,500 23,200 S 63,700 $ 7.20 12.00 1.30 0.40 20.90 The activity variance for direct labor in March would be closest to A) $2,406 U B) $216 U C) $216 F D) $2,406 F