Courington Detailing's cost formula for its materials and supplies is $1,960 per month plus $15 per vehicle. For the month of August, the company planned for activity of 91 vehicles, but the actual level of activity was 56 vehicles. The actual materials and supplies for the month was $2,580.

The activity variance for materials and supplies in August would be closest to:

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: