Pittman Framing's cost formula for its supplies cost is $1,110 per month plus $11 per frame. For the month of November, the company planned for activity of 621 frames, but the actual level of activity was 611 frames. The actual supplies cost for the month was $8,250. The spending variance for supplies cost in November would be closest to:

Multiple Choice

• $419 F
• $309 F
• $309 U
• $419 U

Herrod Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $500 per month plus $110 per job plus $30 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in December to be 20 jobs and 130 meals, but the actual activity was 14 jobs and 113 meals. The actual cost for catering supplies in December was $5,950. The spending variance for catering supplies in December would be closest to:

Multiple Choice

• $650 U
• $650 F
• $520 U
• $520 F

The following labor standards have been established for a particular product:

Standard labor-hours per unit of output10.3hours

Standard labor rate$14.10per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked8,100hoursActual total labor cost$110,970

Actual output900units

What is the labor efficiency variance for the month?

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output6.4hours

Standard variable overhead rate$12.80per hour

The following data pertain to operations for the last month:

Actual hours2,650hours

Actual total variable manufacturing overhead cost$34,570

Actual output150units

What is the variable overhead efficiency variance for the month?