Stitt Corporation Manufactures and Sells a Single Product

Stitt Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During November,the company budgeted for 5,900 units,but its actual level of activity was 5,880 units.The company has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Actual results for November: The spending variance for manufacturing overhead in November would be closest to:

A) $1,760 U
B) $1,736 F
C) $1,736 U
D) $1,760 F