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Beau Salon provides facial spa and skincare services. The salon uses two measures of its activity: Customers and Service Hours. Additional information on costs and

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Beau Salon provides facial spa and skincare services. The salon uses two measures of its activity: Customers and Service Hours. Additional information on costs and level of activity are below: Budget for salon expenses: Fixed Cost per Month Variable Cost per Customer Variable Cost per Service Hour $18,700 $100 per customer $15 per service hour Actual salon expenses for the month of February are $41,200. Budget 120 Actual 106 Number of customers in February Number of service hours in February 500 What is the Activity Variance for salon expenses in February

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