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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 h820 hours Sales ($500) Wages ($12h) Supplies (50.300) Maintenance (5400 $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 Wages? A. $4,800 favorable B. $240 unfavorable $360 Supplies (50.30u) Maintenance ($400 + $2h) Supplies $350 Maintenance $2,400 $2,000 What is the spending variance for Wages? A. 54,800 favorable B. $240 unfavorable C. $360 unfavorable D. 5600 unfavorable