2.

please answer questions completely using multiple choice.

Lenci Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5,190 units, but its actual level of activity was 5,140 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Fixed element per month Variable element per unit $40.50 Revenue $ Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 42,400 23,600 $66,000 $ 6.40 16.60 2.20 1.10 $26.30 Actual results for May: Multiple Choice $803 U $913 U $913 F $803 F Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 3,600 tenant-days, but its actual level of activity was 3.630 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,500 1,500 8,000 6,500 $18,500 Variable element per tenant-day $34.50 $ 7.50 14.00 3.00 0.60 $25.10 Actual results for March Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $121,234 $ 28,550 $ 53,125 $ 18, 250 $ 7,095 The spending variance for food and supplies in March would be closest to: Multiple Choice o $1.225 F $1.225 U $805 U