Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below:

Budgeted number of patient-visits		7,800
Budgeted variable overhead costs:
Supplies (@$5.60 per patient-visit)	$	43,680
Laundry (@$8.60 per patient-visit)		67,080
Total variable overhead cost		110,760
Budgeted fixed overhead costs:
Wages and salaries		53,900
Occupancy costs		86,400
Total fixed overhead cost		140,300
Total budgeted overhead cost	$	251,060

The total overhead cost at an activity level of 8,500 patient-visits per month should be:

Multiple Choice

• $273,591

• $263,651

• $261,000

• $251,060

Wember Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $850 per month plus $83 per job plus $16 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in September to be 24 jobs and 143 meals, but the actual activity was 20 jobs and 140 meals. The actual cost for catering supplies in September was $4,550. The catering supplies in the planning budget for September would be closest to:

Multiple Choice

• $5,400

• $5,130

• $4,550

• $4,750

Pittman Framing's cost formula for its supplies cost is $1,170 per month plus $17 per frame. For the month of November, the company planned for activity of 615 frames, but the actual level of activity was 607 frames. The actual supplies cost for the month was $11,800. The spending variance for supplies cost in November would be closest to:

Multiple Choice

• $311 F

• $175 U

• $175 F

• $311 U

Herrod Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $510 per month plus $100 per job plus $31 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in December to be 21 jobs and 131 meals, but the actual activity was 15 jobs and 114 meals. The actual cost for catering supplies in December was $6,050. The spending variance for catering supplies in December would be closest to:

Multiple Choice

• $621 U

• $621 F

• $506 U

• $506 F