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Hejl Catering Uses Two Measures of Activity, Jobs and Meals

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Hejl Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $210 per month plus $86 per job plus $15 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in March to be 23 jobs and 222 meals, but the actual activity was 28 jobs and 217 meals. The actual cost for catering supplies in March was $5,830. The spending variance for catering supplies in March would be closest to:


Definitions:

Low-Carb Diet

A dietary plan that reduces carbohydrate intake in favor of proteins and fats, aimed at weight loss or health maintenance.

Paleo

Often associated with the Paleolithic diet, which is based on the presumed dietary patterns of ancient humans, emphasizing whole foods and limiting processed foods.

Unintended Consequences

Outcomes or effects that are not anticipated or intended, often as a result of an action or decision.

Acute Injuries

Injuries that occur suddenly and typically as a result of a specific impact or traumatic event, often requiring immediate medical attention.

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