Bade Midwifery's Cost Formula for Its Wages and Salaries Is

Multiple Choice

Bade Midwifery's cost formula for its wages and salaries is $1,250 per month plus $244 per birth. For the month of October, the company planned for activity of 105 births, but the actual level of activity was 101 births. The actual wages and salaries for the month was $26,915. The activity variance for wages and salaries in October would be closest to:

A) $45 U
B) $976 F
C) $976 U
D) $45 F