Mondo Snow Removal's cost formula for its vehicle operating cost is $1,300 per month plus $621 per snow-day. For the month of January, the company planned for activity of 20 snow-days, but the actual level of activity was 23 snow-days. The actual vehicle operating cost for the month was $15,060. The activity variance for vehicle operating cost in January would be closest to:

$1,340U

$1,340F

$1,863U

$1,863F

The standard cost card for a product indicates that one unit of the product requires 7 kilograms of a raw material at $0.80 per kilogram. The production of the product in April was 860 units, but production had been budgeted for 840 units. During April, 8,000 kilograms of the raw material were purchased for $6,780 and 6,305 kilograms of the raw material were used in production. The material variances for April were:

	Materials price variance	Materials quantity variance
A)	$476U	$228U
B)	$476U	$470U
C)	$380U	$228U
D)	$380U	$470U

Option A

Option B

Option C

Option D