2 Grant Corporation's flexible budget cost formula for utilities, a variable cost, is $0.60 per unit of output. The company's performance report for last month shows a $800 unfavorable spending variance for utilities. If 9,000 units of output were produced last month, then the actual costs incurred for utilities for the month must have been: A. B. C. D. E. $ 6,200 $ 4,600 $ 5,400 $ 3,720 None of the above