Smith Corporation makes and sells a single product called a Pod. Each Pod requires 21 direct labor-hours at $10.30 per direct labor hout. The direct labor workforce is fully adjusted each month to the required workload. Smith Corporation is preparing a Direct Labor Budget for the second quarter of the year. In June the company has budgeted to produce 22,700 Pods. Budgeted direct labor costs incurred in June would be: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice $233,810 $491,001 $671.280 $279.480 Neeb Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During January, the company budgeted for 7540 units, but its actual level of activity was 7,320 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January Dota used in budgeting: Fixed element Variable element per month Revenue $ 28.60 Direct labor $0 $ 4.60 Direct materials Manufacturing overhead 45,700 2.50 Selling and administrative expenses 13,000 0.60 Total expenses $ 58,700 $ 18.80 Actual results for January per unit $ 0 0 11.10 Revenue $ 184,848 Direct labor $ 24,578 Direct materials $ 70,208 Manufacturing overhead $ 51,184 Selling and administrative expenses $ 17,746 The activity variance for selling and administrative expenses in January would be closest to