Cold Products Corporation Manufactured 32,000 Ice Chests During September

Cold Products Corporation manufactured 32,000 ice chests during September. The variable overhead cost-allocation base is $13.45 per machine-hour. The following variable overhead data pertain to September:

What is the variable overhead spending variance?

A) $3,040 favorable
B) $25,658 unfavorable
C) $22,618 unfavorable
D) $59,180 unfavorable