3.

The following information is available for Allen Company:

$15.00 Standard variable manufacturing overhead rate perdirect labor hour

$220,000 Actual variable manufacturing overhead

14,000 Standard direct labor hours for outputproduced

13,000 Actual direct labor hours worked

Given this information, the variable manufacturingoverhead

spending variance

is:

$15,000 favorable

$15,000 unfavorable

$25,000 unfavorable

$25,000 favorable

$10,000 favorable

$10,000 unfavorable