Deluca Manufacturing prepared the following cost control report for the prior month: Planning Budget Actual Results Variances Direct labor hours 30,000 33,000 Direct materials $45,000 $55,000 $10,000 U Direct labor wages $480,000 $520,000 $40,000 U Maintenance $125,000 $136,000 $11,000 U Utilities $82,000 $86,000 $4,000 U Rent $65,000 $65,000 $0 Depreciation $27,000 $27,000 $0 Total: $824,000 $889,000 $65,000 U Direct materials and direct labor wages are variable costs; rent and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $35,000; the fixed component of the budgeted utilities cost is $13,000. 7. What is the spending variance for Utilities?

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