10,700 units $2.00 per unit Budgeted unit sales, February Variable selling and administrative expense Fixed selling and administrative expense $60,000 per month The fixed selling and administration expense include $8,000 per month depreciation. The estimated selling and administrative expense on Grape's Budgeted Income Statement for February is: 1 Multiple Choice 0 $21,400 0 $60,000 0 $73,400 0 $81,400 Spendex has established the following standards for one of its products: Standard labor hours per unit of output 8.00 hours Standard labor rate $18.00 per hour During the current month, actual labor-hours worked were 3,800, actual total labor cost was $66,500 and actual output was 500 units. What is the labor spending variance for the current month? Multiple Choice $1,900 Favorable $5,500 Favorable o oo $3,600 Unfavorable o $1,900 Unfavorable