Pippin Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		5.0	grams	$	7.00	per gram
Direct labor		0.30	hours	$	21.30	per hour
Variable manufacturing overhead		0.30	hours	$	9.60	per hour

The company has reported the following actual results for the product for June:

Actual output		8,500	units
Raw materials purchased		48,100	grams
Actual price of raw materials	$	7.70	per gram
Raw materials used in production		42,490	grams
Actual direct labor-hours		2,300	hours
Actual direct labor rate	$	21.70	per hour
Actual variable overhead rate	$	9.80	per hour

The raw materials price variance for the month is closest to:

Multiple Choice

• $33,670 U

• $33,670 F

• $29,743 U

• $29,743 F

Knapper 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 January, the kennel budgeted for 2,700 tenant-days, but its actual level of activity was 2,740 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

	Fixed Element per Month			Variable element per tenant-day
Revenue		-		$	37.00
Wages and salaries	$	3,800		$	6.10
Food and supplies		900			14.90
Facility expenses		9,700			4.80
Administrative expenses		6,600			0.10
Total expenses	$	21,000		$	25.90

The food and supplies in the flexible budget for January would be closest to:

Multiple Choice

• $41,726

• $41,018

• $42,243

• $41,130