You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device.

actual cost data in March :

Utilities $16,700 + $.20 per machine hour / Actual Cost in March $22,300

Maintenance $38,800 + $1.70 per machine hour / Actuak Cost in March 64,900

Supplies $.50 per machine hour / Actual Cost in March $9,300

Indirect Labor $94,500 + $1.10 per machine your / Actusl Cost in March $116,300

Depreciation $67,600 / Actual Cost in March $69,300

During March the company worked 17,000 machine hours and produced 11,000 units. The company had planned to work 19,000 machine hours for March. 1) Calculate the activity variances for March

2 Calculate the spending variances for March