Russo Corporation Manufactured 21,000 Air Conditioners During November What Is the Variable Overhead Spending Variance?
A)$3,600

Russo Corporation manufactured 21,000 air conditioners during November.The overhead cost-allocation base is $34.25 per machine-hour.The following variable overhead data pertain to November:
$\begin{array}{lll}&\text { Actual }&\text { Budgeted } \\\text { Production } & 21,000 \text { units } & 24,000 \text { units } \\\text { Machine-hours } & 13,300 \text { hours } & 14,400 \text { hours } \\\text { Variable overhead cost per machine-hour: } & \$ 34,00 & \$ 34,25\end{array}$
What is the variable overhead spending variance?

A) $3,600.00 unfavorable
B) $3,325.00 unfavorable
C) $3,600.00 favorable
D) $3,325.00 favorable