Albers Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 7,600 units, but its actual level of activity was 7,570 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:

Data used in budgeting:

Part 1) The activity variance for direct labor in April would be closest to:

a. $162 F

b. $978 F

c. $978 U

d. $162 U

Part 2) The activity variance for selling and administrative expenses in April would be closest to:

a. $15 U

b. $645 U

c. $15 F

d. $645 F

Part 3) The activity variance for net operating income in April would be closest to:

a. $372 F

b. $13,998 U

c. $372 U

d. $13,998 F

Fixed Variable element element per month per unit $35.20 Revenue 0 5.40 Direct labor Direct matcrials.............................................. 15.10 1.80 Manufacturing overhead 48,500 Selling and administrative expenses 20,900 0.50 $69,400 $22.80 Total expenses Actual results for April: $277,604 Revenue $42,018 Direct labor $109,227 Direct materials $62,176 Manufacturing overhead $25,345 Selling and administrative expenses