Celias Midwifery's cost formula for its wages and salaries is $2,410 per month plus $292 per birth. For the month of March, the company planned for activity of 113 births, but the actual level of activity was 116 births. The actual wages and salaries for the month were $35,340. The spending variance for wages and salaries in March would be closest to: a. $942 U b. $66 U c. $942F d. $66 F

Principles of Cost Accounting
17th Edition
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter7: The Master Budget And Flexible Budgeting
Section: Chapter Questions
Problem 23Q: If a factory operates at 100% of capacity one month, 90% of capacity the next month, and 105% of...
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Celias Midwifery's cost formula for its wages and salaries is
$2,410 per month plus $292 per birth. For the month of March,
the company planned for activity of 113 births, but the actual
level of activity was 116 births. The actual wages and salaries for
the month were $35,340. The spending variance for wages and
salaries in March would be closest to:
a. $942 U
b. $66 U
c. $942F
d. $66 F
Transcribed Image Text:Celias Midwifery's cost formula for its wages and salaries is $2,410 per month plus $292 per birth. For the month of March, the company planned for activity of 113 births, but the actual level of activity was 116 births. The actual wages and salaries for the month were $35,340. The spending variance for wages and salaries in March would be closest to: a. $942 U b. $66 U c. $942F d. $66 F
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