Regency Inc.'s indirect materials are a variable cost based on the standare cost formula of $0.60 per unit. if the company's performance report for last month shows a $200 favorable spending variance for indirect materials and if $9000 units were produced last month but $8800 units had been planned, then the actual costs incurred for indirect materials for the month must have been:

$5080

$5600

$5200

$5480