Need help with these 3 questions! Thank you!!

24) Lochner Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the follk fixed and variable cost estimates that it uses for badgeting purposes and the actual results of operations for June. Fixed Element per Variable Element perctual Total Month Well Serviced for June Revenue Employee salaries and wages Servicing materials Other expenses S 5,600 S 148,000 s 1200 s 73,700 S 500 S 13,600 S 43,300 S 40,600 S 42,800 When the Co. prepared its planning budget at the beginning of June, it assumed that 24 wells would have been serviced. However, 26 wells were actually serviced during June. The spending variance for "Employee salaries and wages" for June would have been closest to A) S4,300 F B) 34,300 U C)51,900 F D) $1,900 U 12 25) Rients Corp 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 October Fixed Element perVariable Element perlctual Total Customer Served for October S 4.100 $ 182.900 S 1.300 S 98,800 700 S 30.500 S 31,900 Month S42.300 S 31,500 Revenue Employce salaries and wages Travel expenses Other expenses When the Co. prepared its planning budget at the beginning of Oct, it assumed that 39 customers would have been served. However, 44 customers were actually served during October. The spending variance for "Employee salaries and wages" for October would have been closest to: A) $5,800 U B) $700 U C) $700 F D) $5,800