Ten developing its budgeting process. Space Z has found thyt the costs of testing its new products is a combination of (t) the cost of maintaining the focity (fixed costs), (2) ecost per diy for the highly specialzed scientats performing the tests, and (3) the cost per tost. Spacez's occountants have determiner ityt the budgeted costs ore: 57,440 per year in fived costs 2.962 per testing doy plus $15 per test performed 2022, Spoce Z had estimated a fotal of 83 testing days wah a tosal of 255 tests performed. However, the actuat actwity was 86 testing days and 257 tests performed. he actual cost for the testing focility's operating costs in 2022 was $305,490. Using this information, calculate the sponding variance for the testing facility's operating costs 2025 Mutiple Choce 31621u 310.5371 st.621F 510537 Wacky Whale Watchers offered o fun and innovative whale watching tour to tourists on their island. The tours became so popular that Wacky Whale Watehers has developed a fieet of boots leaving froma number of locations throughout the island chain. As the business has grown, management at Wocky Whale Watehers has found an increasing need for budgeted data to help them with business decisions. The cost accountams at Wacky Whale Watchers have determined that the number of whale watehing tours is the best measure of activity. For the month of February. Wackys management predicted that they would run 3,800 tours, but they actually ran 3.250 teurs. Below is addtional information used in their budgeting process Using the information given, calculate the actbity variance for net operating income at Wacky Whale Watchers for the month of February