Prowse Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes.
Fixed Element per Month Variable Element per Well Serviced
Revenue $ 4,000
Employee salaries and wages $ 43,800 $1,000
Servicing materials $ 600
Other expenses $ 38,200
A total of 42 wells were actually serviced during October.
Required:
1. The "Other expenses" in the flexible budget for October would have been closest to.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: