Wayland Corporation's Static Planning Budget for April Appears Below

Multiple Choice

Wayland Corporation's static planning budget for April appears below. The company bases its budgets on machine-hours. In April, the actual number of machine-hours was 6,600, the actual supplies cost was $64,040, the actual power cost was $7,070, the actual salaries cost was $88,300, and the actual equipment depreciation was $7,430.
-The spending variance for power cost in the flexible budget performance report for the month should be:

A) $570 F
B) $470 F
C) $470 U
D) $570 U