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A partial planning budget and actual results from Market Works Corp. are given below: Planning Actual u = 1,200 units u - 1,250 units h 800 hours h - 820 hours Sales ($50u) Wages ($12h) Supplies (50.300) Maintenance ($400+ $2h) $60,000 $9,600 $360 Sales Wages Supplies $64,000 $10,200 $350 $2,000 Maintenance $2,400 What is the spending variance for Maintenance? A. $40 unfavorable B. 5400 unfavorable 59,600 $360 Supplies ($0.30u) Maintenance ($400 + $2h) Wages Supplies $10,200 $350 $2,000 Maintenance $2,400 What is the spending variance for Maintenance? A $40 unfavorable B. $400 unfavorable C. 5360 unfavorable D. $360 favorable