Wayland Corporation's Static Planning Budget for April Appears Below

question 246

Multiple Choice

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

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Refers to the complex psychological state that involves an individual's experience, physiological response, and behavioral expression in reaction to an event or situation.