Use the following information to answer the next to one UHM company, located in San Diegn sells a wide variety of ame of labor-hours worked Performance reports are prepared monthly for each department. The planning budget and flexible painting services s measure of activity is the number budget are based on the following formulas, where a is the number of labor-hours worked in a month Cost Formulas Direct labor Indirect labor Raw material $16.100 $5,300 $1.20q $6,000+$0.40q Administrative overhead, Selling, and other related costs $ 20,200+ $ 1.20q The company planned to work 4,200 labor-hours in March; however, it actually worked 4,000 labor-hours during the month. Its actual costs incurred in March are listed below. Direct labor Indirect labor aw material Actual Costs Incurred. $ 68,000 $9,050 $8,000 ministrative overhead, Selling, and other related costs $28,050 Administrative overhead, Selling, and other related costs $28,050 For the month ended March 31, what is the spending variance for Raw material? $320 U $1050 U O $400 U O $1,290 U O $320 F O $400 F O $1050 F O $1,290 F