please help with these two questions. 2

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Lenci Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5,240 units, but its actual level of activity was 5,190 units. The company 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 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Variable element per unit $ 41.00 $ 6.90 17.10 2.70 1.60 42,900 24,100 $ 67,000 $ 28.30 Actual results for May: Revenue Direct labor Direct materials $ 199,210 $ 29,965 $ 81,665 + Variable element per unit $ 41.00 $ 6.90 17.10 Fixed element per month $ 0 $ 0 0 42,900 24,100 $ 67,000 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 2.70 1.60 $ 28.30 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 199,210 $ 29,965 $ 81,665 $ 56,005 $ 24,080 The spending variance for manufacturing overhead in May would be closest to: The LaGrange Corporation had the following budgeted sales for the first half of the current year: January February March April May June Cash Sales $90,000 $95,000 $30,000 $25,000 $35,000 $120,000 Credit Sales $190,000 $210,000 $170,000 $110,000 $240,000 $40,000 The company is in the process of preparing a cash budget and must determine the expected cash collections by month. To this end, the following information has been assembled: Collections on sales: 50% in month of sale 40% in month following sale 10% in second month following sale The accounts receivable balance on January 1 of the current year was $65,000, of which $50,000 represents uncollected December sales and $15,000 represents uncollected November sales. The total cash collected during January by LaGrange Corporation would be