I need help with questions 8 and 9

B) $7,068 C) $6,788 D) $6,797 8, 313) Brong Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March. Variable Element Fixed Element per per Container Actual Total Revenue Month Refurbished for March $ 5,900 $ 108,300 Employee salaries and wages $ 49,500 900 $ 66,000 Refurbishing materials 500 $ 9,500 Other expenses $ 40,300 $ 39,800 When the company prepared its planning budget at the beginning of March, it assumed that 22 during March. containers would have been refurbished. However, 18 containers were actually refurbished A) $5,300 U The spending variance for total expenses for March would have been closest to: B) $300 F C) $5,300 F D) $300 U 9. Standahl 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 $39,590 per month plus $2,649 per flight plus $4 per passenger. The company expected its activity in August to be 82 flights and 294 passengers, but the actual activity was 85 flights and 297 passengers. The actual cost for plane operating costs in August was $255,690. The activity variance for plane operating costs in August would be closest to: A) $2,294 F B) $7,959 U C) $7,959 F D) $2,294 U