A Co reported the below cost and revenue formulas.

Sales $27Q

Cost of goods sold $12Q

Salaries expense $5,500 per month

Utilities expense $125 plus $2.50Q

Rent expense $2,000 per month

Misc expense $500 plus $3.25Q

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

Salaries expense $6,000

Utilities expense $5,480

Rent expense $2,000

Misc expense $9,400

Net income $10,820

What is revenue/spending variance for sales?

Group of answer choices

$1,800 U

$8,100 U

$8,100 F

$1,800 F