[The following information applies to the questions displayed below.]

MacPhail Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 5,600 units, but its actual level of activity was 5,650 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:

Data used in budgeting:

Part 1) The revenue variance for April would be closest to:

a. $3,840 F

b. $1,645 U

c. $1,645 F

d. $3,840 U

Part 2) The spending variance for manufacturing overhead in April would be closest to:

a. $970 U

b. $970 F

c. $875 F

d. $875 U

Part 3) The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for April would be closest to:

a. $4,090 F

b. $4,880 F

c. $4,090 U

d. $4,880 U

Fixed Variable element element per month per unit $43.90 Revenue 6.50 Direct labor Direct materials 19.10 37,800 1.90 Manufacturing overhead Selling and administrative expenses 23,900 0.60 $61,700 $28.10 Total expenses Actual results for April $244,195 Revenue Direct labor $36,105 $110,175 Direct materials... $47,565 Manufacturing overhead $27,660 Selling and administrative expenses