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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 (5500) Wages ($12h) Supplies ($0.30u) Maintenance (5400+ $2h) $60,000 $9,600 $360 Sales $64,000 Wages $10,200 Supplies $350 Maintenance $2,400 $2,000 What is the spending variance for Maintenance? A. $40 unfavorable B. $360 favorable C. $360 unfavorable D. 5400 unfavorable