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: