Dermody snow removal's cost formula for its vehicle operating cost is $2,930 per month plus $323 per snow-day. for the month of december, the company planned for activity of 17 snow-days, but the actual level of activity was 16 snow-days. the actual vehicle operating cost for the month was $8,700. the spending variance for vehicle operating cost in december would be closest to:

T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow