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Teel Printing Uses Two Measures of Activity, Press Runs and Book

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Teel Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $8,850 per month plus $400 per press run plus $950 per book set-up. The company expected its activity in July to be 204 press runs and 111 book set-ups, but the actual activity was 201 press runs and 110 book set-ups. The actual cost for wages and salaries in July was $193,780.The spending variance for wages and salaries in July would be closest to:

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Definitions:

Adult Attention Deficit Hyperactivity Disorder (ADHD)

A neurodevelopmental condition characterized by patterns of hyperactivity, impulsiveness, and/or inattention, persisting into adulthood.

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