Wember Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $800 per month plus $87 per job plus $15 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in September to be 25 jobs and 142 meals, but the actual activity was 21 jobs and 139 meals. The actual cost for catering supplies in September was $4,645. The catering supplies in the planning budget for September would be closest to: Multiple Choice $5,105 $4,712 $4,645 $5,445 Majer Corporation makes a product with the following standard costs: Direct materials Variable overhead Direct labor Standard Quantity or Hours 6.2 ounces 0.1 hours 0.1 hours Standard Price or Rate $ 3.00 per ounce $ 13.00 per hour Standard Cost Per Unit $ 18.60 $ 1.30 $ 3.00 per hour $ 0.30 The company reported the following results concerning this product in February. Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials Actual direct labor rate 5,300 units 5,800 units 33,200 ounces 1,880 hours. 35,600 ounces $ 27.10 per ounce Actual variable overhead rate $ 17.60 per hour $5.40 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 February is: The company apples 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 February is: Multiple Choice $8.280 Favorable $8.217 Unfavorable $8.280 Unfavorable $8.217 Favorable