Strongheart Enterprises Anticipated Selling 27,000 Units of a Major Product

Multiple Choice

Strongheart Enterprises anticipated selling 27,000 units of a major product and paying sales commissions of $6 per unit.Actual sales and sales commissions totaled 27,500 units and $171,400, respectively.If the company used a flexible budget for performance evaluations, Strongheart would report a cost variance of:

A) $6,400U.
B) $6,400F.
C) $9,400U.
D) $9,400F.
E) None of the answers is correct.