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 5,500 tenant-days, but its actual level of activity was 5,560 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 element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,700 1,900 8,300 6,800 $19,700 Variable element per tenant-day $36.00 $ 9.40 15.90 4.90 0.30 $30.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 179, 235 $ 28,740 $ 89,785 $ 35, 875 $ 7,114 The spending variance for facility expenses in March would be closest to: Multiple Choice $331 U $625 F $331 F $625 U Mullins Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 800 $ 11,700 $ 22,300 75% 65% 8,800 8,000 $161,300 $350, 500 1,600 65% 50% the nearest whole number and round all other The cost of a completed unit transferred of the department is closest to: (Round equivalent units intermediate calculations to 2 decimal places.) Multiple Choice O $61.44 O $75.33 O $65.16 O $57.29