Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.9 ounces 0.4 hours 0.4 hours Standard Price or Rate Standard Cost Per Unit $ 13.80 $ 5.20 $ 8.00 per hour $ 3.20 $ 2.00 per ounce $ 13.00 per hour The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production 2,300 units 2,800 units 21,900 ounces Purchases of raw materials Actual direct labor-hours 23,000 ounces 540 hours Actual cost of raw materials purchases $ 42,000 Actual direct labor cost $ 12,300 Actual variable overhead cost $ 3,150 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead efficiency variance for June is: Multiple Choice $4,872 U $4,872 F $4,640 F $4,640 U Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 7,000 units, but its actual level of activity was 6,950 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Actual results for May: Revenue Fixed element Variable element per month per unit $ 0 $ 34.50 $ 0 0 40,000 $ 6.50 14.10 2.00 25,800 $ 65,800 $ 241,350 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 45,210 $ 99,030 $ 45,000 $ 30,500 The direct labor in the planning budget for May would be closest to: Multiple Choice $45,175 $45,210 $45,470 $45,500 0.50 $ 23.10 Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,480 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses. Administrative expenses Total expenses Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Fixed element per month $ 0 variable element per client-visit $ 35.50 $ 27,500 $ 11.50 1,500 5.50 10,500 1.00 6,500 0.10 $ 46,000 $ 18.10 $ 124,700 $ 72,050 $ 22,710 $ 14,650 $ 8,155 The activity variance for net operating income in January would be closest to: Multiple Choice $348 F $7,765 U $7,765 F $348 U