Please help me solve this

1. Witten Corporation 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.

	Fixed Element per Month			Variable Element per Customer Served
Revenue				$	6,600
Employee salaries and wages	$	55,100		$	1,000
Travel expenses				$	600
Other expenses	$	43,100

A total of 27 customers were actually served during January.

The Other expenses in the flexible budget for January would have been closest to:

Multiple Choice

$42,900

$52,650

$43,100

$34,956

2. Pickrel Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes.

	Fixed Element per Month			Variable Element per Well Serviced
Revenue				$	5,500
Employee salaries and wages	$	53,700		$	1,300
Servicing materials				$	600
Other expenses	$	34,400

When the company prepared its planning budget at the beginning of November, it assumed that 27 wells would have been serviced. However, 31 wells were actually serviced during November.

The amount shown for net operating income in the planning budget for November would have been closest to:

Multiple Choice

$26,000

$9,100

$23,500

$22,645

3. Gordin 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 May, the kennel budgeted for 3,000 tenant-days, but its actual level of activity was 3,020 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue		-		$	27.60
Wages and salaries	$	2,000		$	5.20
Food and supplies		800			10.20
Facility expenses		8,500			3.70
Administrative expenses		6,000			0.10
Total expenses	$	17,300		$	19.20

Actual results for May:

Revenue	$	86,322
Wages and salaries	$	17,984
Food and supplies	$	32,444
Facility expenses	$	19,554
Administrative expenses	$	6,162

The facility expenses in the flexible budget for May would be closest to:

Multiple Choice

$19,425

$19,600

$19,674

$19,684

4. Korsak Corporation 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.

	Fixed Element per Month			Variable Element per Customer Served
Revenue				$	5,500
Employee salaries and wages	$	43,700		$	1,100
Travel expenses				$	500
Other expenses	$	43,200

The planning budget for October was based on serving 23 customers, but a total of 19 customers were actually served during October.

The activity variance for Travel expenses for October would have been closest to:

Multiple Choice

$2,300 F

$2,300 U

$2,000 U

$2,000 F