Rammazzotti, Inc $\text { Rammazzotti Inc., had the following budgeted data: }$

Multiple Choice

Rammazzotti, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below: Rammazzotti Inc., had the following budgeted data: $\text { Rammazzotti Inc., had the following budgeted data: }$

$\begin{array}{ll}\text { Unit sales for } 2018 & 26,000 \\\text { Unit production for } 2018 & 26,000\\\\\text { Budgeted fixed overhead for } 2018 \text { : }\\\text { Superrision } & \$ 800 \\\text { Depreciation } & 2,000 \\\text { Rent } & 100\\\\\text { Budgeted variable costs per unit: } & \\\text { Direct materials } & \$ 0.15 \\\text { Direct labor } & 0.20 \\\text { Supplies } & 0.02 \\\text { Indirect labor } & 0.05 \\\text { Power } & 0.02\\\end{array}$
$\text { The following actually occurred: }$
$\begin{array}{ll}\text { Actual unit sales for } 2018 & 24,000 \\\text { Actual unit production for } 2018 & 28,000\\\\ \text {Actual fixed overhead for 2018 : }\\ \text {Supervision }&\$850\\ \text {Depreciation }&2,000\\ \text {Rent }&100\\\\\text { Actual variable costs: } & \\\text { Direct materials } & \$ 3,500 \\\text { Direct labor } & 4,900 \\\text { Supplies } & 530 \\\text { Indirect labor } & 1,250 \\\text { Power } & 470\end{array}$
The static budget variance for supervision is

A) $50 U.
B) $50 F.
C) 100 U.
D) 100 F.