Reference: 11-08
the Following Materials Standards Have Been Established for a Particular

Reference: 11-08
The following materials standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard quantity per unit of output } & 1.9 & \text { grams } \\\hline \text { Standard price } & \$ 18.00 & \text { per gram } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual materials purchased } & 5,800 & \text { grams } \\\hline \text { Actual cost of materials purchased } & \$ 108,460 & \\\hline \text { Actual materials used in production } & 5,200 & \text { grams } \\\hline \text { Actual output } & 2,700 & \text { units } \\\hline\end{array}\end{array}$$
-The variable overhead spending variance is?

A) $220 F.
B) $240 U.
C) $240 F.
D) $220 U.