Palczewski Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During December, the company budgeted for 5,000 units, but its actual level of activity was 4,980 units. The company has provided the following data concerning the formulas to be used in its budgeting: 
-The activity variance for net operating income in December would be closest to:
Definitions:
Nerve Fiber
A long, slender projection of a nerve cell, or neuron, that conducts electrical impulses away from the neuron's cell body.
Itching
A sensation that causes the desire or reflex to scratch.
Gate-Control Theory
A theory that suggests pain signals must pass through a "gate" in the spinal cord that can be closed, thus blocking pain signals to the brain.
Neurological Gate
A theoretical mechanism in the nervous system thought to control the transmission of pain signals to the brain.
Q13: The unit target selling price using the
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Q54: The amount of fixed manufacturing overhead cost
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