• Interspace Merchandising anticipated selling 29,000 units of a major product and paying sales commissions of $6 per unit. Actual sales and sales commissions totaled 31,500 units and $182,700, respectively. If the company used a static budget for performance evaluations, Interstate would report a cost variance of:
  • $6,300U.
  • $6,300F.
  • $8,700U.
  • $8,700F.
  • some other amount not listed above.