You have just been hired by Carter Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the company's costing system and "do what you can to help us get better control of our manufacturing overhead costs." You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control. After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March: Cost Formula Actual Fixed Variable cost/MH Utilities $16,600 $ 0.25 $ 20,820 Maintenance $132,900 $ 3.60 $ 206,800 Supplies $ 0.40 $ 8,600 Depreciation $67,800 $ 69,500 $ 305,720 During March, the company produced 10,500 units. The company had originally planned to work 22,000 machi hours during March to produce 11,000 units. 20 Calculate the total spending variances for March. A. $ 1,700 F B. $ 830 F C. $ 200 U D. $ 1,030 F E. None of the above