Qu Mcdougald Corporation is a service company that measures is output by the number of customers werved. The company has provided the following fired and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March Actual Total tor March Revenue Employee salaries and wages Travel expenses Other expenses 1.000 Fixed Element per Variable Element Month per Customer Sorved $ 6,500 $ 58.400 $ $ 700 $ 41,500 $ 109,700 $ 33,200 $10,000 $ 41,900 When the company prepared its planning budget at the beginning of March, It assumed that 21 customers would have been served. However, 21 customers were actually served during March The spending variance for "Employee salaries and wagen" for Morch would have been closest to; A. $1,200 F B. $3,800 U C. $3,800 F D. $1.200 U