A partial planning budget and actual results from Market Works Corp. are given below: Planning Actual u= 1,200 units u = 1,250 units h = 800 hours h = 820 hours $60,000 $9,600 $360 Sales ($50u) Wages ($12h) Supplies ($0.30u) Maintenance ($400 + $2h) Sales Wages Supplies $64,000 $10,200 $350 $2,000 Maintenance $2,400 What is the spending variance for Wages? A. $600 unfavorable B. $240 unfavorable C. $4,800 favorable D. $360 unfavorable