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 $$44,200$ and the amount in the company$$s planning budget is $$44,000.$ The spending variance for this expense is:

Multiple Choice

$$4,200$ U$.$

$$4,200$ F$.$

$$8,400$ F$.$

$$8,400$ U$.$