25. 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: Production Actual 21,000 units Budgeted 24,000 units Machine-hours 13,300 hours 14,400 hours. Variable overhead cost per machine-hour: $34.00 $34.25 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