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AirQual Test Corporation provides on-site air quality testing services. The company has the following actual results and the master (planning or static) budget for March:
AirQual Test Corporation provides on-site air quality testing services. The company has the following actual results and the master (planning or static) budget for March:
Actual Results Master Budget
Jobs 250 test services, 300 test services
Revenue $ 13,750 $15,000
Mobile lab(Variable costs) $ 7,500 $12,000
Insurance(Fixed cost) $1,600 $ 1,000
What is the activity variance in the total costs in March?
A. $ 1,900 favorable
B. $ 1,900 Unfavorable
C. $ 2,000 Favorable
D. $2,000 Unfavorable
E. 3,900 Favorable
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