Brong Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March. Fixed Element per Month Variable Element per Container Refurbished $ 5,900 $ 900 $ 500 Actual Total for March $ 108,300 $ 66,000 $ 9,500 $ 39,800 Revenue Employee salaries and wages Refurbishing materials Other expenses $ 49,500 $ 40,300 When the company prepared its planning budget at the beginning of March, it assumed that 22 containers would have been refurbished. However, 18 containers were actually refurbished during March. The spending variance for Other expenses for March would have been closest to: Multiple Choice $500 U $8,844 U $8,844 F $500 F