Harold’s , Roof Repair has provided the following data concerning its costs:
| Fixed Cost per Month | Cost per Repair-Hour |
Wages and salaries | $ 21,380 | $ 15.80 |
Parts and supplies |
| $ 7.50 |
Equipment depreciation | $ 2,740 | $ 0.60 |
Truck operating expenses | $ 5,820 | $ 1.90 |
Rent | $ 4,650 |
|
Administrative expenses | $ 3,870 | $ 0.70 |
For example. wages and salaries should be $ 21,380 plus $ 15.80 per repair-hour. The company expected to work 2.500 repair-hours in June , but actually worked 2,400 repair-hours. The company expects its sales to be $43.50 per repair-hour.
Required:
Prepare a report showing the company’s activity variances for June.
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