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1. Perla 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 2,360 tenant-days, but its actual level of activity was 2,320 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			Variable element per tenant-day
Revenue				$	40.60
Wages and salaries	$	2,880		$	8.90
Food and supplies		1,050			11.40
Facility expenses		10,950			8.00
Administrative expenses		7,750			1.80
Total expenses	$	22,630		$	30.10

Actual results for March:

Revenue	$	93,532
Wages and salaries	$	23,288
Food and supplies	$	28,058
Facility expenses	$	28,560
Administrative expenses	$	12,026

The food and supplies in the flexible budget for March would be closest to:

2. Borunda Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $40,800 per month plus $2,775 per flight plus $6 per passenger. The company expected its activity in July to be 110 flights and 308 passengers, but the actual activity was 114 flights and 304 passengers. The actual cost for plane operating costs in July was $341,510. The activity variance for plane operating costs in July would be closest to:

3. Tysor Framing's cost formula for its supplies cost is $3,110 per month plus $23 per frame. For the month of July, the company planned for activity of 1020 frames, but the actual level of activity was 1026 frames. The actual supplies cost for the month was $26,466. The spending variance for supplies cost in July would be closest to:

4. Shelby Boat Wash's cost formula for its cleaning equipment and supplies is $2,320 per month plus $27 per boat. For the month of September, the company planned for activity of 59 boats, but the actual level of activity was 22 boats. The actual cleaning equipment and supplies for the month was $2,961. The activity variance for cleaning equipment and supplies in September would be closest to:

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