Pratte Boat Wash's cost formula for its cleaning equipment and supplies is $2.590 per month plus $50 per boat. For the month of April, the company planned for activity of 55 boats, but the actual level of activity was 14 boats. The actual cleaning equipment and supplies for the month was $3.350. The spending variance for cleaning equipment and supplies in April would be closest to: Multiple Choice O $60 F O $1,990 F $60 U O $1.990 U Sparks Corporation has a cash balance of $18,900 on April 1. The company must maintain a minimum cash balance of $15.500. During April, expected cash receipts are $67.000. Cash disbursements during the month are expected to total $80.500. Ignoring interest payments, during April the company will need to borrow. Multiple Choice $13,500 O 0 $5,400 $10.100 o $15.500 $15.500 Kerekes Manufacturing Corporation has prepared the following overhead budget for next month. Activity level 3,700 machine-hours Variable overhead costs: Supplies $21,090 Indirect labor 35,520 Fixed overhead costs: Supervision 18,100 Utilities 7,100 Depreciation 8,100 Total overhead cost $89,910 The company's variable overhead costs are driven by machine-hours. What would be the total budgeted overhead cost for next month if the activity level is 3.600 machine-hours rather than 3.700 machine-hours? Multiple Choice $89,910 O $87.670 $88,380 $87.480 The usual starting point for a master budget is: Multiple Choice O the budgeted Income statement. O the production budget O the direct materials purchase budget. the sales forecast or sales budget