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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

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 $18,700
Variable Cost per Customer $100 per customer
Variable Cost per Service Hour $15 per service hour

Actual salon expenses for the month of February are $41,200.

Budget Actual
Number of customers in February 120 107
Number of service hours in February 500 547

What is the Activity Variance for salon expenses in February?

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