Livesey Incorporated, Which Applies Overhead to Production on the Basis

Livesey Incorporated, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended: Actual units produced: 12,000
Actual variable overhead incurred: $77,700
Actual machine hours worked: 18,800
Standard variable overhead cost per machine hour: $4.50
If Livesey estimates 1.5 hours to manufacture a completed unit, the company's variable-overhead spending variance is:

A) $3,300 favourable.
B) $3,600 favourable.
C) $3,600 unfavourable.
D) $6,900 favourable.
E) $6,900 unfavourable.