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Zike Corporation's static planning budget for October appears below. The company bases its budgets on machine-hours. Budgeted number of machine-hours 5,700 Supplies (@ $2.30 per

Zike Corporation's static planning budget for October appears below. The company bases its budgets on machine-hours.

Budgeted number of machine-hours 5,700
Supplies (@ $2.30 per machine-hour) $13,110
Power (@ $8.00 per machine-hour) 45,600
Salaries 15,390
Equipment depreciation 62,700
Total $136,800

In October, the actual number of machine-hours was 6,000, the actual supplies cost was $14,740, the actual power cost was $49,170, the actual salaries cost was $15,390, and the actual equipment depreciation was $63,670. The spending variance for power cost in the performance report for the month should be:

$3,570 F

$3,570 U

$1,170 F

$1,170 U

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