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 $650 per month plus $79 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 20 jobs and 150 meals, but the actual activity was 16 jobs and 147 meals. The actual cost for catering supplies in September was $3,940. The catering supplies in the planning budget for September would be closest to:

Multiple Choice

$4,590

$4,480

$3,940

$4,119

Pittman Framing's cost formula for its supplies cost is $1,240 per month plus $13 per frame. For the month of November, the company planned for activity of 622 frames, but the actual level of activity was 614 frames. The actual supplies cost for the month was $8,450. The spending variance for supplies cost in November would be closest to:

Multiple Choice

$876 F

$772 F

$876 U

$772 U

Herrod 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 $450 per month plus $105 per job plus $25 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 December to be 15 jobs and 125 meals, but the actual activity was 9 jobs and 108 meals. The actual cost for catering supplies in December was $4,450. The spending variance for catering supplies in December would be closest to:

Multiple Choice

$700 U

$700 F

$355 U

$355 F