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: Actual results for March: The spending variance for facility expenses in March would be ciosest to: Milar Corporation makes a product with the following standard costs: In January the company produced 2,000 units using 16,060 pounds of the direct material and 210 direct labor-hours. During the month, the company purchased 16,900 pounds of the direct material at a cost of $65,910. The actual direct fabor cost was $4,473 and the actual variable overhead cost wos. $756. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for January is: Muesple Choice 52730 $273F Kartman Corporation makes a product with the following standard costs: In June the company's budgeted production was 3,400 dnits but the actual production was 3,500 units. The company used 22,150 pounds of the direct material and 2,290 direct labor-hours to produce this output. During the month, the company purchased 25.400 pounds of the direct material at a cost of $170,180. The actual direct labor cost was $57,021 and the actual variable ovemead cost was $8,931. The comipany applies variable overhead on the basis of direct labor hours. The direct materials purchases variance is computed when the materials ore purchased. The labor rate variance for June is