Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,070 patient-visits and the actual level of activity was 1,060 patient-visits. The cost formula for administrative expenses is $3.10 per patient-visit plus $17,500 per month. The actual administrative expense was $19,600. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was:

$370 U

$1,186 F

$1,217 F

$31 F

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Roye 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 September, Kennel budgeted for 3,100 tenant-days, but its actual level of activity was 3,120 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$34.00
Wages and salaries	$2,000	$7.00
Food and supplies	1,000	13.50
Facility expenses	7,500	2.50
Administrative expenses	6,000	0.10
Total expenses	$16,500	$23.10

Actual results for September:

Revenue	$104,372
Wages and salaries	$28,500
Food and supplies	$44,025
Facility expenses	$14,900
Administrative expenses	$7,090

The spending variance for Food and supplies in September would be closest to:

$1,175 F

$905 F

$1,175 U

$905 U

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Tidd Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.6 grams	$3.00 per gram	$13.80
Direct labor	0.6 hours	$16.00 per hour	$9.60
Variable overhead	0.6 hours	$3.00 per hour	$1.80

The company reported the following results concerning this product in November.

Originally budgeted output	9,100	units
Actual output	9,200	units
Raw materials used in production	44,750	grams
Purchases of raw materials	47,240	grams
Actual direct labor-hours	7,810	hours
Actual cost of raw materials purchases	$132,380
Actual direct labor cost	$125,073
Actual variable overhead cost	$21,846

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead efficiency variance for November is:

$8,244 U

$6,870 F

$6,870 U

$8,244 F