Lenci Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5,150 units, but its actual level of activity was 5,100 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue		-		$	40.10
Direct labor	$	0		$	6.00
Direct materials		0			16.20
Manufacturing overhead		42,000			1.80
Selling and administrative expenses		23,200			0.70
Total expenses	$	65,200		$	24.70

Actual results for May:

Revenue	$	198,310
Direct labor	$	29,065
Direct materials	$	80,765
Manufacturing overhead	$	50,405
Selling and administrative expenses	$	23,180

The spending variance for manufacturing overhead in May would be closest to:

Puvo, Inc., manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product:

	Standard Quantity			Standard Price or Rate			Standard Cost
Direct materials		2.5	pounds	$	5.00	per pound	$	12.50
Direct labor		0.6	hours	$	14.00	per hour	$	8.40
Variable manufacturing overhead		0.6	hours	$	3.25	per hour	$	1.95

During March, the following activity was recorded by the company:

• The company produced 4,600 units during the month.
• A total of 15,000 pounds of material were purchased at a cost of $42,000.
• There was no beginning inventory of materials on hand to start the month; at the end of the month, 3,000 pounds of material remained in the warehouse.
• During March, 2,960 direct labor-hours were worked at a rate of $14.50 per hour.
• Variable manufacturing overhead costs during March totaled $5,972.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for March is: