Assume the following information appears in the standard cost card for a company that makes only one product: Assume that the cost formula for one of a company's variable expenses is $$4\mathrm{.}80$ per unit. The company's planned level of activity was $2,000$ units

and its actual level of activity was $2,190$ units. The actual amount of this expense was $$10,800.$ The activity variance for this expense is:

Multiple Choice

$$912$ U$.$

$$712$ U$.$

$$112$ U$.$

$$112F.$

Sim Assume that the cost formula for one of a company's mixed expenses is $$10,000+$$$4\mathrm{.}00$ per unit. The company's planned level of activity was

$2,000$ units and its actual level of activity was $2,200$ units. The actual amount of this expense was $$18,140.$ The spending variance for this

expense is:

Multiple Choice

$$1,660U.$

$$1,660F.$

$$260$ U$.$

$$660$ F$.$

During the most recent period, the following additional information was available:

$20,000$ pounds of material was purchased at a cost of $$10\mathrm{.}50$ per pound.

All of the material that was purchased was used to produce $3,900$ units.

$8,000$ direct labor$-$hours were recorded at a total cost of $$132,000.$

Vhat is the direct labor rate variance?

Multiple Choice

$$4,800F$

$$4,800U$

$$9,600F$

$$9,600U$