Medlar Corporation's Static Planning Budget for June Appears Below

Multiple Choice

Medlar Corporation's static planning budget for June appears below. The company bases its budgets on machine-hours. In 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 in the flexible budget performance report for the month should be:

A) $1,900 F
B) $1,900 U
C) $380 U
D) $380 F