Assume that a company provided the following excerpts of information from its flexible budget performance report:

	Actual Results	Flexible Budget	Planning Budget
Flights (q)	52	?	?
Expenses:
Wages and salaries ($4,000 + $88.00q)	$ 8,450	?	$ 8,400

What is the spending variance for wages and salaries expense?

Multiple Choice

$126 F

$176 F

$126 U

$176 U