The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	8.7	hours
Standard labor rate	$12.50	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	6,500	hours
Actual total labor cost	$78,650
Actual output	900	units

What is the labor efficiency variance for the month?

$16,093 F

$19,225 U

$19,225 F

$16,625 F

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Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,280 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December

Data used in budgeting:

	Fixed element per month	Variable element per client visit
Revenue		$35.30
Personnel expenses	$27,300	$11.30
Medical supplies	1,300	5.30
Occupancy expenses	10,300	1.00
Administrative expenses	6,300	0.40
Total expenses	$45,200	$18.00

Actual results for December:

Revenue	$124,680
Personnel expenses	$72,030
Medical supplies	$22,706
Occupancy expenses	$14,630
Administrative expenses	$8,135

The activity variance for net operating income in December would be closest to:

$4,711 F

$346 F

$346 U

$4,711 U

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Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	5.1 grams	$5.00 per gram	$25.50
Direct labor	1.4 hours	$16.00 per hour	$22.40
Variable overhead	1.4 hours	$5.00 per hour	$7.00

The company reported the following results concerning this product in June.

Originally budgeted output	6,000	units
Actual output	5,900	units
Raw materials used in production	28,450	grams
Actual direct labor-hours	5,200	hours
Purchases of raw materials	32,500	grams
Actual price of raw materials purchased	$5.10	per gram
Actual direct labor rate	$16.90	per hour
Actual variable overhead rate	$4.70	per hour

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 materials quantity variance for June is:

$8,200 F

$8,364 U

$8,200 U

$8,364 F

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Diskind Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 6,600 units, but its actual level of activity was 6,550 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Data used in budgeting:

	Fixed element per month	Variable element per unit
Revenue		$34.10
Direct labor	$0	$6.10
Direct materials	0	13.70
Manufacturing overhead	36,000	1.60
Selling and administrative expenses	25,400	0.80
Total expenses	$61,400	$22.20

Actual results for October:

Revenue	$224,900
Direct labor	$39,870
Direct materials	$91,500
Manufacturing overhead	$43,000
Selling and administrative expenses	$30,460

The revenue variance in October would be closest to:

$1,545 U

$160 U

$160 F

$1,545 F