Dubberly Corporation's Cost Formula for Its Manufacturing Overhead Is $31,000

Dubberly Corporation's cost formula for its manufacturing overhead is $31,000 per month plus $66 per machine-hour. For the month of March, the company planned for activity of 7,980 machine-hours, but the actual level of activity was 7,920 machine-hours. The actual manufacturing overhead for the month was $580,570.The spending variance for manufacturing overhead in March would be closest to:

A) $22,890 U
B) $22,890 F
C) $26,850 F
D) $26,850 U

Correct Answer:

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