Assume that the amount of one of a company$$s variable expenses in its flexible budget is $$40,000.$ The actual amount of the expense is $$43,800$ and the amount in the company$$s planning budget is $$44,000.$ The spending variance for this expense is:

Multiple Choice

$$3,800$ U$.$

$$3,800$ F$.$

$$7,600$ F$.$

$$7,600$ U$.$