Evaluate the following information: the budgeted amounts for salaries and profits for the month of September were $ 5,500 and $ 17,700, respectively. Current wages and utility expense paid are $ 5,200 and $ 18,300, respectively. The variations in salaries and profits that will appear in the performance report for the month of September will be, respectively, the following: (U) Unfavorable (F) Favorable

a. $ 12,200 F; $ 13,100 U

b. $ 300 F; $ 600 U

c. $ 300 U; $ 600 U

d. $ 12,200 U; $ 13,100 F