Jakes Roof Repair has provided the following data concerning its costs: Fixed Cost per Month Cost per Repair-Hour Wages and salaries $ 20,900 $ 15.00 Parts and supplies $ 7.30 Equipment depreciation $ 2,790 $ 0.35 Truck operating expenses $ 5,800 $ 1.90 Rent $ 4,620 Administrative expenses $ 3,810 $ 0.50

For example, wages and salaries should be $20,900 plus $15.00 per repair hour. The company expected to work 2,500 repair-hours in May, but actually worked 2,400 repair-hours. The company expects its sales to be $51.00 per repair-hour.

1.Required: Compute the companys activity variances for May.