Big Watches Co. manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5000 units, but its actual level of activity was 4700 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:

	Fixed Element per Month	Variable Element per Month	Actual Results
Revenue	-	48.50	245,060
Direct Labor	-	7.50	39,480
Direct Materials	-	20.10	104,205
Manufacturing Overhead	31,000	4.15	52,870

What is MOH in the planning budget for October?

What is direct labor in the flexible budget for October?

What is the activity variance for S&A expenses in October?

Assuming all direct materials numbers relate solely to this period, what is the spending variance for direct materials in October?

Round your answer to the nearest whole number.