Genito Corporation's Static Planning Budget for October Appears Below

Multiple Choice

Genito 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 8,800, the actual supplies cost was $69,450, the actual power cost was $34,190, the actual salaries cost was $86,490, and the actual equipment depreciation was $37,600.
-The spending variance for equipment depreciation in the flexible budget performance report for the month should be:

A) $200 U
B) $1,120 F
C) $200 F
D) $1,120 U