On June 1, Laura Hall started Wildhorse Designs Co., a company that provides craft opportunities, by investing $13,490 cash in the business. Following are the assets and liabilities of the company at June 30 and the revenues and expenses for the month of June. Cash $10,000 Service Revenue $6,100Accounts Receivable 3,400 Advertising Expense 500Supplies 2,000 Rent Expense 1,300Equipment 11,000 Gasoline Expense 220Notes Payable 8,900 Utilities Expense 170Accounts Payable 1,300Laura made no additional investment in June but withdrew $1,200 in cash for personal use during the month.

"jake’s roof repair has provided the following data concerning its costs: fixed cost per month cost per repair-hour wages and salaries $ 20,900 $ 15.00 parts and supplies $ 7.70 equipment depreciation $ 2,800 $ 0.35 truck operating expenses $ 5,720 $ 1.60 rent $ 4,690 administrative expenses $ 3,850 $ 0.50 for example, wages and salaries should be $20,900 plus $15.00 per repair-hour. the company expected to work 2,600 repair-hours in may, but actually worked 2,500 repair-hours. the company expects its sales to be $47.00 per repair-hour. required: compute the company’s activity variances for may."