Pollica Corporation's Cost Formula for Its Selling and Administrative Expense

Multiple Choice

Pollica Corporation's cost formula for its selling and administrative expense is $11,400 per month plus $94 per unit. For the month of March, the company planned for activity of 5,700 units, but the actual level of activity was 5,660 units. The actual selling and administrative expense for the month was $522,860.
-The spending variance for selling and administrative expense in March would be closest to:

A) $20,580 F
B) $24,340 U
C) $24,340 F
D) $20,580 U