16 Question 3 RAK Corporation manufactured 3,000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit $ 12.00 Actual variable manufacturing overhead cost $49,900 Flexible-budget amount for variable manufacturing overhead $47,800 Variable manufacturing overhead efficiency variance $720 unfavorable What is the variable overhead spending vanance ? A. $1,380 favorable B. $2,820 favorable OC $1,380 unfavorable D. $2,820 unfavorable hone