Manufacturing prepared the following cost control report for the prior month: - PlanningBudget ActualResults - Variances 33,000 $55,000 $520,000 S136,000 $86,000 $65,000 $27000 $889,000 30,000 Direct materials $45,000 Direct labor wages $480,000 Maintenance $125,000 Utilities Rent Depreciation $22,000 Total: $10,000 $40,000 $11,000 $4,000 So $82,000 $65,000 $824,000 $65,000 Direct materials and direct labor wages are variable costs; rent and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $35,000; the fixed component of the budgeted utilities cost is $13,000. 7. a. b. c. d. What is the spending variance for Utilities? $6,900 F $6,900 U $2,900 F $2,900 U