Medlar Corporation's static planning budget for June appears below. The company bases its budgets on machine-hours. Budgeted number of machine-hours 8,900 Supplies (@ $2.20 per machine-hour)$19,580Power (@ $3.80 per machine-hour) 33,820Salaries 26,700Equipment depreciation 39,160Total$ 119,260In June, the actual number of machine-hours was 9,300, the actual supplies cost was $19,760, the actual power cost was $35,720, the actual salaries cost was $27,130, and the actual equipment depreciation was $39,430.The spending variance for power cost for the month should be:
A. $1,900 U
B. $1,900 F
C. $380 U
D. $380 F
Answer: C
Business
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