Piechocki Corporation uses tenant-days as its measure of act…

Piechocki Corporation uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November:     Fixed element per month Variable element per tenant-day Revenue   –   $ 28.00             Wages and salaries $ 2,700   $ 5.40 Food and supplies   500     10.20 Facility expenses   9,600     3.30 Administrative expenses   6,600     0.20 Total expenses $ 19,400   $ 19.10   Actual results for November:     Revenue $ 90,470 Wages and salaries $ 20,606 Food and supplies $ 35,838 Facility expenses $ 20,857 Administrative expenses $ 7,518   The spending variance for food and supplies in November would be closest to: 

Zimmerman Corporation uses a standard cost system for the pr…

Zimmerman Corporation uses a standard cost system for the production of its radios. The direct labor standard for each radio is 0.9 hours. The standard direct labor cost per hour is $7.20. During the month of August, Zimmerman’s radio production used 6,900 direct labor-hours at a total direct labor cost of $47,520. This resulted in production of 6,700 radios for August. What is Zimmerman’s labor rate variance for August?