Melrose Manufacturing Produces Gourmet Blackberry Preserves

Melrose Manufacturing produces gourmet blackberry preserves.Melrose based its current year budget on a production level of 540,000 jars of preserves using ½ hour direct labor time for each jar (which includes hand-sorting and trimming the berries) .Total budgeted variable overhead for the year was $1,242,000.During the year, Melrose used 280,000 direct labor hours to produce 550,000 jars of blackberry preserves.Actual variable overhead for the year was $1,246,000.What is Melrose's variable overhead spending variance?

A) $42,000 favorable
B) $42,000 unfavorable
C) $23,000 favorable
D) $23,000 unfavorable