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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 ($500) Wages (512h) Supplies (50.300) Maintenance (400+ 52n) $60,000 $9,600 $360 Sales $64,000 Wages $10,200 Supplies $350 Maintenance $2,400 $2,000 What is the spending variance for Supplies? A $25 favorable B. $10 favorable C. 525 unfavorable D. $15 unfavorable