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 4,500 tenant-days, but its actual level of activity was 4,560 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 $ 3,400 2,400 8,900 7,400 $ 22,100 Variable element per tenant-day $35.00 $ 8.40 14.90 3.90 0.30 $27.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 142,130 $ 28,640 $ 71,025 $ 26,125 $ 7,104 The spending variance for facility expenses in March would be closest to: Multiple Choice $559 F $325 U O $559 U O $325 F Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.3 ounces 0.7 hours 0.7 hours Standard Cost Per Unit $43.80 $11.90 $ 4.20 Standard Price or Rate $ 6.00 per ounce $17.00 per hour $ 6.00 per hour Direct materials Direct labor Variable overhead The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 2,700 units 2,300 units 18,500 ounces 22,200 ounces 3,800 hours $ 41,200 $ 12,700 $ 3,350 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 materials quantity variance for June is: The materials quantity variance for June is: Multiple Choice $10.260 F. $3,174 U $10,260 U $3,174 F