Dinham Kennel uses tenant days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 3,800 tenant-days, but its actual level of activity was 3,830 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting Fixed Variable element element per per month tenant-day $34.70 Revenue wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,700 7.70 14.20 3.20 1, 708 8, 200 6,700 $19, 300 : 7000.20 $25.30 Actual results for March: $120, 321 28,570 56, 975 $ 19, 989 $7,097 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses The spending variance for facility expenses in March would be closest to: Multiple Choice $467 F $371 U $467 U $371 F Teel Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $4,200 per month plus $403 per press run plus $953 per book set-up. The company expected its activity in July to be 221 press runs and 128 book set-ups, but the actual activity was 218 press runs and 127 book set-ups. The actual cost for wages and salaries in July was $214,180 The spending variance for wages and salaries in July would be closest to Multiple Choice $1,095 U $1,067 F $1,095 F $1,067 U The following materials standards have been established for a particular product Standard quantity per unit of output Standard price 5.0 meters $17.30 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased $133, 760 Actual materials used in production 7,200 meters Actual output 7,680 meters 1,410 units What is the materials price variance for the month? Multiple Choice $2,640 U $2.280 U $8,000 U $8.470 U The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.8 hours $12.60 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 6,600 hours $80,520 950 units What is the labor efficiency variance for the month? Multiple Choice $24,816 F $24,816 U $21,472 F $22176 F