Joshua Company prepares monthly performance reports for each department. The budgeted amounts of wages for the Finishing Dept. for the month of August and for the eight month period ended Aug. 31 were $12,000 and $100,000, respectively. Actual wages paid through July were $91,500 and wages for the month of August were $11,800. The month and year to date variances, respectively, for wages on the August performace report would be:
A. $200F; $8,500F
B. $200F; $3,300U
C. $200U; $3,300U
D. $200U; $8,500F