Use the information from vandalia corporation to answer 16-19

Vandalia Corporation manufactures and sells a single product The company uses rts. 7.340 units as the measure of activity in its budgets and performance activity was April, the company budgeted for 7.300 units, its level of use units. The company has provided the following data concerning the formulas but in its budgeting and its actual results for April: Data used in budgeting: Fixed variable element element per unit. per month S35.40 Revenue 0 3.30 Direct labor i 15.90 Direct materials 49,200 1.20 Manufacturing overhead........... 010 Selling and administrative expenses. 26,60 Total expenses Actual results for April: $254,146 Revenue $24,722 Direct labor... materials $116,496 Manufacturing overhead. $59,608 Selling and administrative expenses. $26,494 16. The revenue variance for April would be closest to: A. $4,274 F B. $5,690 F $5,690 U D. $4,274 U Calculation: 17. The spending variance for direct materials in April would be closest to: A. $210 U B. $210 F C. S426 U D, $426 F Calculation