Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: Budgeted number of patient-visits - 7,700 Budgeted variable overhead costs: Supplies (@$4.90 per patient-visit) - $ 37,730 Laundry (@$7.90 per patient-visit) - 60,830 Total variable overhead cost - 98,560 Budgeted fixed overhead costs: Wages and salaries - 52,150 Occupancy costs - 85,350 Total fixed overhead cost - 137,500 Total budgeted overhead cost - $ 236,060 The total overhead cost at an activity level of 8,400 patient-visits per month should be:

Dermody Snow Removal's cost formula for its vehicle operating cost is $3,080 per month plus $338 per snow-day. For the month of December, the company planned for activity of 20 snow-days, but the actual level of activity was 22 snow-days. The actual vehicle operating cost for the month was $10,130. The spending variance for vehicle operating cost in December would be closest to:

Pittman Framing's cost formula for its supplies cost is $1,220 per month plus $11 per frame. For the month of November, the company planned for activity of 620 frames, but the actual level of activity was 612 frames. The actual supplies cost for the month was $7,650. The spending variance for supplies cost in November would be closest to:

Hirons 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 $59,000 per month plus $3,116 per flight plus $16 per passenger. The company expected its activity in November to be 90 flights and 246 passengers, but the actual activity was 93 flights and 248 passengers. The actual cost for plane operating costs in November was $341,630. The spending variance for plane operating costs in November would be closest to:

Piper Corporation’s standards call for 5,400 direct labor-hours to produce 1,800 units of product. During October the company worked 1,700 direct labor-hours and produced 1,550 units. The standard hours allowed for October would be: (Round your intermediate calculations to 1 decimal place.)

The following labor standards have been established for a particular product: Standard labor-hours per unit of output - 9.2 hours Standard labor rate - $ 16.00 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked - 9,000 hours Actual total labor cost - $ 141,300 Actual output - 890 units What is the labor rate variance for the month?

The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output - 5.2 hours Standard variable overhead rate - $ 11.60 per hour The following data pertain to operations for the last month: Actual hours - 2,500 hours Actual total variable manufacturing overhead cost -$ 29,590 Actual output - 150 units What is the variable overhead efficiency variance for the month?