Cadavieco Detailing's cost formula for its materials and supplies is $1990 per month plus $8 per vehicle. For the month of november, the company planned for activity of 92 vehicles, but the actual level of activity was 52 vehicles. the actual materials and supplies for the month was $2,440.

The materials and supplies in the flexible budget for November would be closest to:

1. $1,541
2. $2,440
3. $2,406
4. $2,726

The spending variance for materials and supplies in November would be closest to:

1. $286 Favorable
2. $34 Favorable
3. $286 Unfavorable
4. $34 Unfavorable