Dubberly Corporation's Cost Formula for Its Manufacturing Overhead Is $30,600

Multiple Choice

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 U
B) $22,410 F
C) $23,690 F
D) $23,690 U