Vandel Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 3,300 units are planned to be sold in April. The variable selling and administrative expense is $3.80 per unit. The budgeted fixed selling and administrative expense is $35,830 per month, which includes depreciation of $4,800 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expense on the April selling and administrative expense budget should be: 48,370 43,570 31,030 12,540 Dlsklnd 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 6,200 units, but its actual level of activity was 6,150 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: Actual results for October: The spending variance for direct materials in October would be closest to: $1,105 U $1,105 F $440 U $440 F