Dubberly Corporation's cost formula for its manufacturing
overhead is $32,400 per month plus $54 per machine-hour. For the
month of March, the company planned for activity of 7,880
machine-hours, but the actual level of activity was 7,790
machine-hours. The actual manufacturing overhead for the month was
$482,490.
The spending variance for manufacturing overhead in March would
be closest to:
A)29,430 U
B)24,570 F
C)29,430
D)24,570 U