Kowkilla intends to sell a special type of cooker. She classifies wages and salaries as mixed cost which she estimates using the following formula: Wages and salaries = $22900 + $10/unit X number of units On January 1, before starting the business she thought she would sell 5000 units of cookers during the month. However, by the end of the month she actually sold 5600 units of cookers. Her actual wages and salaries for the month totaled $49200. From the above information, Kowkillas (a) budgeted wages and salaries totaled $?

(b) wages and salaries in flexible budget totaled $?

(c) Spending variance was

by $ _____________