Eberley Corporation's Cost Formula for Its Manufacturing Overhead Is $25,700

Multiple Choice

Eberley Corporation's cost formula for its manufacturing overhead is $25,700 per month plus $10 per machine-hour. For the month of July, the company planned for activity of 5,900 machine-hours, but the actual level of activity was 5,920 machine-hours. The actual manufacturing overhead for the month was $86,800. The spending variance for manufacturing overhead in July would be closest to:

A) $2,100 U
B) $1,900 F
C) $1,900 U
D) $2,100 F