Wisseman Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Fixed Element per Month Variable Element per Container Refurbished Revenue $ 5,300 Employee salaries and wages $ 55,100 $ 900 Refurbishing materials $ 600 Other expenses $ 41,200 When the company prepared its planning budget at the beginning of September, it assumed that 28 containers would have been refurbished. However, 26 containers were actually refurbished during September. The activity variance for total expenses for September would have been closest to: a. $400 F b. $400 U c. $3,000 U d. $3,000 F

$3,000 F

Explanation:

Note that an activity variance is the difference between a revenue or cost item in the flexible budget and the same item in the static planning budget, and can also be the difference in the actual level of activity used in the flexible budget and the level of activity assumed in the planning budget.

In budgeting activity variance is divided into two types;

In the case of Wisseman Corporation the activity variance for total expenses for September would have been closest to $3,000 F.

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.