Brong Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March. When the company prepared its planning budget at the beginning of March, it assumed that 22 containers would have been refurbished. However, 18 containers were actually refurbished during March.The spending variance for "Employee salaries and wages" for March would have been closest to:

A) $3,300 U
B) $3,300 F
C) $300 U
D) $300 F

To find the spending variance for "Employee salaries and wages," we need to calculate the difference between the actual cost incurred and the budgeted cost.

Budgeted cost for "Employee salaries and wages" = $28,000
Budgeted cost per container = $1,273 ($28,000/22)
Actual cost for "Employee salaries and wages" = $21,294 ($1,183 x 18)
Actual cost per container = $1,183 ($21,294/18)

Therefore, the spending variance for "Employee salaries and wages" for March = Budgeted cost - Actual cost
= $28,000 - $21,294
= $6,706 U

However, we need to find the spending variance per container, so we divide it by the actual number of containers refurbished.

Spending variance per container for "Employee salaries and wages" = $6,706/18
= $372.56 U

Since the question asks for the closest answer, the correct choice is C) $300 U.