Zike Corporation's Static Planning Budget for October Appears Below

Multiple Choice

Zike Corporation's static planning budget for October appears below.The company bases its budgets on machine-hours. In October, the actual number of machine-hours was 6, 000, the actual supplies cost was $14, 740, the actual power cost was $49, 170, the actual salaries cost was $15, 390, and the actual equipment depreciation was $63, 670. The spending variance for supplies cost in the flexible budget performance report for the month should be:

A) $940 F
B) $1, 630 U
C) $940 U
D) $1, 630 F