Abbott has a standard variable overhead rate of $5.10 per machine hour, and each unit produced has a standard time allowed of 3.20 hours. The company's static budget was based on 46,000 units. Actual results for the year follow. Actual units produced: 41,000 Actual machine hours worked: 120,000 Actual variable overhead incurred: $570,000

11.

Abbott's variable-overhead spending variance is:

	$42,000 unfavorable.
	$57,120 unfavorable.
	None of these.
	$42,000 favorable.
	$57,120 favorable.