QUESTION 25 Wayland Corp static planning budget for April appears below. The company bases its budget on machine hours Budgeted machine hours 6,500 Supplies @ $9.00 per machine hour $58,500 Power @ $1.00 per machine hour 6,500 Salaries 85,800 Equip Depreciation 7,150 Total $157,950 In April the actual number of machine hours wa 6,600, the actual supplies cost was $64,040, the actual power cost was $7,070, the actual salaries cost was $88,300 and the actual equipment depreciation was $7,430. The spending variance for supplies cost for the month should be A) $5,540 Fav B) $4,640 Unfav C) $4,640 Fav D) $5,540 Unfav