Swim-On-In is a seafood restaurant located on the beach. Fle…

Swim-On-In is a seafood restaurant located on the beach. Flexible budget wages and salaries for the month were  $10,400. Actual wages and salaries were $10,130.  During the month 1,800 meals were planned, but only 1,700 meals were actually served. The spending variance for wages and salaries would be closest to:

McArthur Boat Wash’s cost formula for its cleaning equipment…

McArthur Boat Wash’s cost formula for its cleaning equipment and supplies is $2,570 per month plus $48 per boat. For the month of March, McArthur planned for activity of 62 boats, but the actual level of activity was 17 boats. The actual cleaning equipment and supplies for the month was $3,580.The activity variance for cleaning equipment and supplies in March would be closest to: