Powell Inc. measures its activity in terms of skeins of yarn dyed. Last month, the budgeted level of activity was 14,100 skeins and the actual level of activity was 13,700 skeins. The company's owner budgets for dye costs, a variable cost, at $0.40 per skein. The actual dye cost last month was $4,510. In the company's flexible budget performance report for last month, what would have been the spending variance for dye costs?

(for questions 4-7) Doggy Day Care uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During May, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,380 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

Actual results for May:

Attachment:- Summer.docx