Seager JV has provided you with the following data concerning its operation:

Unit Sales: 6,000 units

Sales Price $12.00/unit sold

Wages $4.65/unit sold

Raw Materials $1.40/unit sold+$5,600

Rent $2,600

Budgeted revenues and expense for the planned 6,000 unit sales are as follows:

Sales Revenues $72,000

Wages $27,900

Raw Materials $14,000

Rent $2,600

Actual revenues and expenses for the 6,200 units actually sold during the period are:

Sales Revenues $71,540

Wages $29,230

Raw Materials $13,000

Rent $2,800

Provide Seagers Wages ACTIVITY VARIANCE

Select one:

a. None of the other answers are correct

b. $930 Favorable

c. $930 Unfavorable

d. $1,330 Unfavorable

e. $400 Favorable