Jerrys oil change Service uses a flexible budget and has the following cost formulas as a function of cars serviced (cars serviced = x) for each month

Revenue = $30x

Labor = $10x

Administration = $3,000

Other = $5,000 + 2x

During October, Jerry expected to service 2,000 cars (the planning budget volume) but actually serviced 2,200 cars.

Actual results were as follows:

Revenue $69,000

Labor $25,000

Administration $3,300

Other $9,900

1. What is the activity variance for labor for October?

2. What is the revenue variance for October?

3. What is the spending variance for other in October?