Petrus Framing's cost formula for its supplies cost is $1,940 per month plus $10 per frame. For the month of March, the company planned for activity of 634 frames, but the actual level of activity was 638 frames. The actual supplies cost for the month was $8,680. The activity variance for supplies cost in March would be closest to:

For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information or managerial accounting information or both: 1. sec examiner 2. bookkeeping department 3. division controller 4. external auditor (public accounting firm) 5. loan officer at the company's bank 6. state tax agency auditor 7. board of directors 8. manager of the service department 9. wall street analyst 10. internal auditor 11. potential investors 12, current stockholders 13. reporter from the wall street journal 14. regional division managers