LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.2 hours of direct labor at the rate of $28.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The company plans to sell 37,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 590 and 170 units, respectively. Budgeted direct labor costs for June would be:

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: