Use the following data to answer questions 1 and 2: Sales Revenue SOODT The following data pertain to a Zee Corporation for the month of January Statie Budget Actual $195.000 $189.000 Variable Manufacturing Cost 60,000 56,000 Fixed Manufacturing Cost 30.000 30,000 Variable Selling and Administrative Expenses 15.000 13,500 Fixed Selling and Administrative Expenses 15,000 15.000 Selling Price 13 14 IS 1. Calculate the spending variance for variable manufacturing cost for January. A l cost - Flexiure de 26,000 - (13, sooxM) 3 2. Calculate the activity variance for variable selling and administrative expenses for January. Flexible Bdset Sprie bdset (13,500XB) - 15,000 1160,50 F