Cold Products manufactured 31,000 ice chests during September. The variable overhead cost allocation base is $14.50 per machine-hour. The following variable overhead date pertain to September:

Actual Budget

Production 31,000 units 27,000 units

Machine-hours 14,600 hrs. 10,100 hrs.

Variable OH cost per machine $14.25 $14.50

What is the variable overhead spending variance?

A. $3,650 Favorable

B. $43,554 Unfavorable

C. $39,904 Unfavorable

D. $65,250 Unfavorable