Groupe Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $36,170 per month plus $2.044 per flight plus $1 per passenger. The company expected its activity in October to be 77 flights and 227 passengers, but the actual activity was 76 flights and 232 passengers. The actual cost for plane operating costs in October was $190,500. The activity variance for plane operating costs in October would be closest to: Multiple Choice $3.285 U O $2,039 F O $2,039 U 0 $3,285 F The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2.900 direct labor-hours will be required in January. The variable overhead rate is $4 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43.130 per month, which includes depreciation of $3.630. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Multiple Choice $39.500 $51.100 o $54,730 $11,600 Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Tracie's master budget for next quarter are shown below: Budgeted sales (in units) Budgeted production (in units) July 7.700 8,700 August September 9,700 11,700 11,200 13,700 Each unit requires 0.9 hours of direct labor, and the average hourly cost of Tracie's direct labor is $19. What is the cost of Tracie Corporation's direct labor in September? Multiple Choice o $222.300 $234.270 $200.070 o $260,300 Schuepfer Incorporated bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 1,600 units are planned to be sold in March. The variable selling and administrative expense is $4.70 per unit. The budgeted fixed selling and administrative expense is $35,660 per month, which includes depreciation of $3,100 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be: Multiple Choice $40.080 $43.180 d $32560 $7,520 7.520