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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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