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. $18,500 F

B. $7,500 U

C. $18,500 U

D. $7,500 F