53. R&N Manufacturing produces music boxes. This year's budget was based on the production of 3,000 music boxes using a standard of 3 direct labor hours per music box and $4 variable overhead per direct labor hour. R&N incurred 9,200 hours to produce 2,950 music boxes. If actual variable overhead for the year is $32,000, what is R&N's variable overhead spending variance? a. $4,000 favorable b. $4,000 unfavorable c. $4,800 favorable d. $4.800 unfavorable