Strongheart Enterprises anticipated selling $34,000$ units of a major product and paying sales commissions of $$7$ per unit. Actual sales and sales commissions totaled $34,500$ units and $$248,800,$ respectively. If the company used a flexible budget for performance evaluations, Strongheart would report a cost variance of:

Multiple Choice

None of the answers is correct.

$$10,800$U$.$

$$10,800$F$.$

$$7,300$U$.$

$$7,300$F$.$