Vandall Corporation Manufactures and Sells a Single Product

Multiple Choice

Vandall Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 7,300 units, but its actual level of activity was 7,340 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:
-The spending variance for direct materials in April would be closest to:

A) $210 U
B) $210 F
C) $426 U
D) $426 F