During March, the company worked 14,000 machine-hours and produced 8,000 units. The company had originally planned to work 16,000 machine-hours during March.

Required:

Calculate the activity variances for March.

Utilities
Maintenance
Supplies
indirect labor
Depreciation
Total

Calculate the spending variances for March.

Utilities
Maintenance
Supplies
Indirect labor
Depreciation
Total

Cost Formula

utilities $16,200 + $0.18 per machine-hour

Maintenance $38,000 + $1.40 per machine-hour

Supplies $0.40 per machine-hour

Indirect labor $94, 300 + S1.80 per machine-hour

Depreciation 67,700

Actual Cost in March

$20,880

$ 54, 200

5 6,200

$ 124, 000

S 69, 400