Rients Corporation is a service company that measures Its output by the number ofcustomers served. The company has provrded the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. Variable Fixed Element per Element per Customer Actual Total Month Served for October Revenue $ 4,196 $ 182,966 Employee salaries and wages $ 42,366 $ 1,368 $ 98,868 Travel expenses $ 766 $ 39,566 Other expenses at 31,559 $ 31,966 When the company prepared its planning budget atthe beginning of October. it assumed that 39 customers would have been served. However, 44 customers were actually served during October. The spending variance for "Travel expenses" for October would have been Closest to: Multiple Choice 0 $300 F $300 U O 0 $3200 F O $3.200 U Brong Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished, The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March, Fixed Variable Element Element per Actual per Container Total for Month Refurbished March Revenue $5,966 $168,366 Employee salaries and wages $49,566 $ 966 $ 66,666 Re'Furbishing materials $ 566 $ 9,566 Other expenses $46,366 $ 39,866 When the company prepared its planning budget atthe beginning of March, it. assumed that 22 containers would have been refurbished. However, 18 containers were actually refurbished during March. The variance for net operating income in the Revenue and Spending Variances column of a report comparing actual results to the exible budget for March would have been closest to: Multiple Choice 0 $16,260 F $1,800 U $1,800 F O 0 $16,200 U