Vandall 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 7,300 units, but its actual level of activity was 7,340 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:

	Fixed element per month	Variable element per unit
Revenue	-	35.40
Direct labor	0	3.30
Direct materials	0	15.90
Manufacturing overhead	49,200	1.20
Selling and administrative expenses	26,600	0.10
Total expenses	75,800	20.50

Actual results for April:
Revenue	254,146
Direct labor	24,722
Direct materials	116,496
Manufacturing overhead	59,608
Selling and administrative expenses	26,494

13. The revenue variance for April would be closest to: A. $4,274 F B. $5,690 F C. $5,690 U D. $4,274 U

14. The spending variance for direct materials in April would be closest to: A. $210 U B. $210 F C. $426 U D. $426 F

15. The spending variance for manufacturing overhead in April would be closest to: A. $1,600 U B. $1,648 F C. $1,600 F D. $1,648 U

16. 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. $6,144 F B. $6,740 U C. $6,740 F D. $6,144 U