Spirer Corporation Manufactures and Sells a Single Product

Multiple Choice

Spirer Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During September, the company budgeted for 6,700 units, but its actual level of activity was 6,750 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

Actual results for September:


-The activity variance for selling and administrative expenses in September would be closest to:

A) $30 F
B) $800 U
C) $30 U
D) $800 F