accounting questions need help

A company makes and sells a single product. The company uses units as the measure of activity in its flexible budgets. During May, the company budgeted for 6,900 units, but its actual level of activity was 6,850 units. The company has provided the following data concerning the formulas to be used in its budgeting:

	Fixed element per month	Variable element per unit
Revenue	?	$27.00
Direct labor	$0	$4.80
Direct material	0	9.80
Manufacturing overhead	39,000	1.40
Selling and administrative expenses	19,400	0.50
Total expenses	$58,400	$16.50

The total selling and administrative expenses in the planning budget for May would be closest to:

$19,400

$15,950

$22,850

$22,825

Who should normally be held responsible for an unfavorable materials quantity variance?

Chief Executive Officer (CEO)

Marketing manager

Purchasing manager

Production manager

A medical clinic uses patient-visits as its measure of activity. During June, the clinic budgeted for 3,100 patient-visits, but its actual level of activity was 3,000 patient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for June:

Data used in budgeting:

	Fixed element per month	Variable element per patient-visit
Revenue	?	$57.00
Personal expenses	$20,700	12.10
Medical supplies	800	7.80
Occupancy expenses	6,100	1.50
Administrative expenses	4,100	1.00
Total expenses	$ 31,700	$ 22.40

Actual results for June:

Revenue	$174,000
Personal expenses	$57,000
Medical supplies	$24,800
Occupancy expenses	$10,545
Administrative expenses	$4,500

The spending variance for occupancy expenses in June would be closest to:

	$205 F
	$55 U
	$205 U
	$55 F

Complete the following sentence: The materials quantity variance should be computed: _____________________________

	based upon the difference between the actual and standard prices per unit times the actual quantity used.
	when materials are purchased.
	only when there is a difference between standard and actual cost per unit for the materials.
	based upon the amount of materials used in production.

Who should normally be held responsible for a labor efficiency variance resulting from the use of poor quality materials?

	Purchasing manager
	Human resources manager
	Production manager
	Industrial engineering manager