Barrington Industries anticipated selling $25,000$ units of a major product and paying sales commissions of $$7$ per unit. Actual sales and sales

commissions totaled $26,500$ units and $$183,200,$ respectively. If the company used a static budget for performance evaluations, Barrington would report

a cost variance of:

Multiple Choice

$$2,300U.$

$$2,300F.$

$$8,200U.$

$$8,200F.$

None of the answers is correct.