Wayland Corporation's static planning budget for April appears below. The company bases its budgets on machine-hours. budgeted number of machine hours .............$6500 supplies(@$9.00 per machine hour)..............58500 power(@1.00 per machine hour).......................6500 salaries....................................................................85800 equip depreciation.....................................................7150 total...................................................................................157950 In April, the actual number of machine-hours was 6,600, the actual supplies cost was $64,040, the actual power cost was $7,070, the actual salaries cost was $88,300, and the actual equipment depreciation was $7,430. The spending variance for equipment depreciation in the flexible budget performance report for the month should be: A) $280 F B) $170 U C) $280 U D) $170 F