Salling Corporation bases its budgets on machine-hours. The company's static planning budget for May appears below: 
-The spending variance for equipment depreciation in the flexible budget performance report for the month should be:
Definitions:
Substitute Similar Products
Refers to the practice of using or offering products that are comparable in functionality and quality to the original specified product, to cope with shortages or to provide cost benefits.
Supply Chain Responsiveness
The ability of a supply chain to adapt quickly and efficiently to changes in the market environment, customer preferences, or supply disruptions.
Service Level
A measure of the quality of service provided, often evaluated by the speed and reliability with which a service is delivered.
Substitute Similar Products
Alternative products that serve the same purpose or function as the original product, often used to mitigate risks of stockouts or to diversify product offerings.
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