Courington Detailing's cost formula for its materials and supplies is $1,960 per month plus $15 per vehicle. For the month of August, the company planned for activity of 91 vehicles, but the actual level of activity was 56 vehicles. The actual materials and supplies for the month was $2,580.

The activity variance for materials and supplies in August would be closest to:

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?