Malander Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for November: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Fixed element Variable element per tenant-day per month $ 0 $ 28.00 $ 2,700 $ 5.40 500 10.20 9,600 3.30 6,600 0.20 $ 19,400 $ 19.10 $ 90,470 $ 20,606 $ 35,838 $ 20,857 $ 7,518 The spending variance for food and supplies in November would be closest to: Multiple Choice $658 F $760 F $658 U $760 U Prestridge Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for August. Fixed Element Variable Element per Actual Total per Month Customer Served for August Revenue Employee salaries and wages $ 41,500 Travel expenses $ 4,100 $ 1,000 $ 500 $ 120,500 $ 71,200 $ 14,800 Other expenses $ 38,900 $ 38,400 When the company prepared its planning budget at the beginning of August, it assumed that 31 customers would have been served. However, 29 customers were actually served during August. The activity variance for net operating income for August would have been closest to: Multiple Choice $5,200 F $4,100 U $5,200 U $4,100 F Rhed Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During December, the kennel budgeted for 3,700 tenant- days, but its actual level of activity was 3,650 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for December: Revenue Wages and salaries Fixed Element Variable element per Month $ 0 per tenant-day $ 33.90 $ 2,200 $ 7.70 1,400 12.90 8,200 4.40 6,200 0.40 $ 18,000 $ 25.40 $ 122,235 $ 30,575 Food and supplies Facility expenses Administrative expenses $ 47,455 $ 24,360 $ 7,460 The wages and salaries in the planning budget for December would be closest to: Multiple Choice $30,575 $30,994 $30,305 $30,690