R&N Manufacturing Produces Music Boxes

R&N Manufacturing produces music boxes.This year's budget was based on the production of 3,000 music boxes using a standard of 3 direct labor hours per music box and $3.10 variable overhead per direct labor hour.R&N incurred 9,500 hours to produce 2,950 music boxes.If actual variable overhead for the year is $32,000,what is R&N's variable overhead spending variance?

A) $2,550 favorable
B) $2,550 unfavorable
C) $4,100 favorable
D) $4,100 unfavorable