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 Sales ($50u) $60,000 Sales $64,000 Wages ($12h) $9,600 Wages $10,200 Supplies ($0.30u) $360 Supplies $350 Maintenance ($400 + $2h) $2,000 Maintenance $2,400 What is the spending variance for Maintenance? A. $360 unfavorable B. $400 unfavorable C. $360 favorable D. $40 unfavorable