Please answer all questions and show work.

27. Dehnert Midwifery's cost formula for its wages and salaries is S2,030 per month plus $409 birth. For the month of May, the company planned for activity of 112 births, but the actual level of activity was 114 births. The actual wages and salaries for the month was $50,800. The wages and salaries in the planning budget for May would be closest to: A. $47,838 B. $50,800 C. $49,909 D. $48,656 Wexford Framing's cost formula for its supplies cost is $1,230 per month plus $10 per frame. For the month of October, the company planned for activity of 592 frames, but the actual level of activity was 597 frames. The actual supplies cost for the month was $7,050. The activity variance for supplies cost in October would be closest to: A. $50 F B. $50 U C. $100F D. $100 U 28