Neaton Company has provided the following information for February 2018:

	Fixed Element	Variable Element	Actual Totals
	Per Month	Per Unit Sold	for February
Revenue		$500	$909,000
Wages	$200,000	$80	$360,000
Office expense		$50	$87,500
Other expense	$70,000		$64,000

Neaton Company planned on selling 2,000 units in February, however, actual sales totaled 1,800 units.

Total expense spending variance for February is _______:

	A.	$7,500 U
	B.	$18,500 U
	C.	$7,500 F
	D.	$18,500 F