A Co reported the below cost and revenue formulas. Sales $270 Cost of goods sold $120 Salaries expense $5,500 per month Utilities expense $125 plus $2.500 Rent expense $2,000 per month Misc expense $500 plus $3.250 They planned to sell 1,800 units and they actually sold 2,100 units. Following are the actual results from the period. Sales $58,500 Cost of goods sold $24.800 Gross margin $33,700 $6,000 $5,480 Salaries expense Utilities expense Rent expense Misc expense $2,000 $9,400 Net income $10,820 What is revenue/spending variance for salaries expense? $0 $500 F $600 U $500 U