When preparing budgets, Pine, Inc.'s formula for wages and salaries costs was $8,000 of fixed costs and $1.00 per unit of variable costs. Pine planned to produce 9,500 units but actually produced 9,800 units. Actual wages and salaries costs were $17,300. Pine's spending variance for wages and salaries is: $200 Favorable $200 Unfavorable $500 Unfavorable $500 Favorable