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The following is monthly budgted cost and activity information for two activities in the purchasing dpartment of X Company: Activity Variable Costs Fixed Costs Cost

The following is monthly budgted cost and activity information for two activities in the purchasing dpartment of X Company:

Activity Variable Costs Fixed Costs Cost Driver
Supplier rlations $7,820 $16,600 340 supplirs
Invoicing $8,760 $28,200 730 invoices

In Novmber, actual costs and activity were as follows:

Activity Total Costs Driver Amount
Supplier rlations $25,079 361 suppliers
Invoicing $36,555 767 invoices

What was the flexible budgt variance for the invoicing activity for November (assume that favorable variances are positive numbers and unfavorable variances are ngative numbers)?

A: $-27,795 B: $-27,351 C: $-8,355 D: $0 E: $405 F: $849

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