Joshua Company Prepares Monthly Performance Reports for Each Department

Multiple Choice

Joshua Company prepares monthly performance reports for each department.The budgeted amounts of wages for the Finishing Department for the month of August and for the eight-month period ended August 31 were $12,000 and $100,000,respectively.Actual wages paid through July were $91,500,and wages for the month of August were $11,800.The month and year-to-date variances,respectively,for wages on the August performance report would be:

A) $200 F;$8,500 F
B) $200 F;$3,300 U
C) $200 U;$3,300 U
D) $200 U;$8,500 F