Figure 8-8 Armati, Inc

Figure 8-8 Armati, Inc., is looking for feedback on company performance.The company compares the budget for the year with the actual costs.Data have been collected below:
Armati, Inc., had the following budgeted data:
The following actually occurred:

- Refer to Figure 8-8.The flexible budget variance for supervision for 2011 is

A) $67 F.
B) $67 U.
C) $50 F.
D) none of these.