Abbott has a standard variable overhead rate of $5.40 per machine hour, and each unit produced has a standard time allowed of 2.60 hours. The company's static budget was based on 46,000 units. Actual results for the year follow. Actual units produced: 40,000 Actual machine hours worked: 100,000 Actual variable overhead incurred: $520,000 rev: 10_29_2012

16.

Abbott's variable-overhead spending variance is:

	$20,000 favorable.
	$20,000 unfavorable.
	$21,600 favorable.
	$21,600 unfavorable.
	None of these.