Herrod catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. the cost formula for catering supplies is $570 per month plus $98 per job plus $24 per meal. a typical job involves serving a number of meals to guests at a corporate function or at a host's home. the company expected its activity in december to be 11 jobs and 98 meals, but the actual activity was 14 jobs and 102 meals. the actual cost for catering supplies in december was $4,500. the spending variance for catering supplies in december would be closest to:

Nichols inc. manufactures remote controls. currently the company uses a plantminuswide rate for allocating manufacturing overhead. the plant manager is considering switchingminusover to abc costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as follows: activities cost driver allocation rate material handling number of parts $5 per part assembly labor hours $20 per hour inspection time at inspection station $10 per minute the current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $20 per labor hour. what are the indirect manufacturing costs per remote control assuming an method is used and a batch of 10 remote controls are produced? the batch requires 100 parts, 5 direct manufacturing labor hours, and 3 minutes of inspection time.