Samuel Snow Removal's cost formula for its vehicle operating cost is $2,440 per month plus $256 per snow-day. For the month of February, the company planned for activity of 11 snow-days, but the actual level of activity was 9 snow-days. The actual vehicle operating cost for the month was $5.550. The spending variance for vehicle operating cost in February would be closest to: $806 F $806 U $512 U O $512 F Magno Cereal Corporation uses a standard cost system for its "crunchy pickle cereal. The materials standard for each batch cereal produced is 1.4 pounds of pickles at a standard cost of $3.00 per pound. During the month of August, Magno purchased 78,000 pounds of pickles at a total cost of $253,500. Magno used 76,000 pounds of these pickles to produce 60.000 batchives of cereal. What is Magno's materials price variance for August? HINT: You will need to calculate the actual price paid per pound using the information provided. $18,000 U $18,000 F $19.500 U O $19,500 F