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