Question $2$

$3\mathrm{.}55$ pts

A corporation measures its activity in terms of units produced. Last month, the budgeted level of activity was $14,800$ units and the actual level of activity was $15,100$ units. The company's owner budgets for direct materials, a variable cost, at $$0\mathrm{.}51$ per unit. The actual direct materials cost last month was $$8,660.$ In the company's flexible budget performance report for last month, what would have been the spending variance for direct materials costs?

$$1,112$

$$959$ U

$$172U$

$$153U$