Barrington Industries Anticipated Selling 29,000 Units of a Major Product

Multiple Choice

Barrington Industries anticipated selling 29,000 units of a major product and paying sales commissions of $6 per unit. Actual sales and sales commissions totaled 31,500 units and $182,700, respectively. If the company used a static budget for performance evaluations, Barrington would report a cost variance of:

A) $6,300U.
B) $6,300F.
C) $8,700U.
D) $8,700F.
E) None of the answers is correct.