Rients 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 estimstes that it uses for budgeting purposes and the octual results of operations for October: When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during Octobec: The spending varlance for total expenses for October would have been closest to: Muliple Choice $600F $9400U Multiple Choice $600F $9,400U $600U $9.400F Lacrue incorporated has provided the following data concerning one of the products in its standard cost system, Variable manufacturing overthead is appilled to products on the basis of direct tabor hours. The actual output for the period was 3,700 units. The total standard cost per unit is elosost to: Mutpie Choice $5503 per unit $43,45 per uns $5652 per unit Multiple Choice $55.03 per unit $43,45 per unit $56.62 per unit $44.97 per unit Which of the following statements is true? 1. The variable overbeod efficlency variance does not actually measure how efficiently variable manufacturing overhead resources were used. 2. The variable overhead efficiency variance measures the difference between the actual level of activity and the standard activity asowed for the actual output, multiplied by the variable part of the predetermined overhead rate. 3. If varlable manufocturing overhead is applied bosed on direct labor-hours, it is impossible to have a favorable tobor rate variance and tunfrvorabie variable overhead rate variance for the same period. Multiple Choice Both statements 1 and 2 are true. Both istabements 2 and 3 are true. Ail of the stmements are bue. Nane of the stifiements are trut