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.

  $400 unfavorable

• B.

  $40 unfavorable

• C.

  $360 unfavorable

• D.

  $360 favorable