15) At 60,000 machine hours, Norwall Company's static budget for variable overhead costs is $180,000. At 60,000 machine hours, the company's static budget for fixed overhead costs is $300,000. Machine hours are the cost driver of all overhead costs. The static budget is based on 60,000 machine hours. At 60,000 machine hours, the company produces 40,000 units. The following data is available: Actual units produced and sold Actual machine hours Actual variable overhead costs Actual fixed overhead costs 42,000 64,000 $185,600 $302,400 What is the variable overhead spending variance? A) $6,400 Favorable C) $6,400 Unfavorable B) $1,000 Favorable D) $1,000 Unfavorable