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		Actual Total for March
Revenue				$	5,900	$	108,300
Employee salaries and wages	$	49,500		$	900	$	66,000
Refurbishing materials				$	500	$	9,500
Other expenses	$	40,300				$	39,800

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 Employee salaries and wages for March would have been closest to:

Multiple Choice

• $3,300 U

• $300 F

• $3,300 F

• $300 U