Dubberly Corporation's cost formula for its manufacturing overhead is $30,600 per month plus $64 per machine-hour. For the month of March, the company planned for activity of 7,900 machine-hours, but the actual level of activity was 7,880 machine-hours. The actual manufacturing overhead for the month was $558,610.The spending variance for manufacturing overhead in March would be closest to:

A. $22,410 F
B. $22,410 U
C. $23,690 U
D. $23,690 F


Answer: C

Business

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