Strongheart Enterprises anticipated selling 35,000 units of a major product and paying sales commissions of $7 per unit. Actual sales and sales commissions totaled 35,500 units and $252,900, respectively. If the company used a flexible budget for performance evaluations, Strongheart would report a cost variance of:

Multiple Choice

• $4,400U.

• $4,400F.

• $7,900U.

• $7,900F.

• None of the answers is correct.