Scharfenberg 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 and the actual results of operations for March. Fixed Element per MonthVariable Element per Well ServicedActual Total for MarchRevenue   $5,700$145,100Employee salaries and wages$50,300 $1,200$79,300Servicing materials   $700$12,200Other expenses$31,600   $31,400?When the company prepared its planning budget at the beginning of March, it assumed that 23 wells would have been serviced. However, 25 wells were actually serviced during March.?The activity variance for "Other expenses" for March would have been closest to:

A. $2,712 F
B. $0
C. $200 U
D. $200 F


Answer: B

Business

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