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Atoy company reports these cost data: Actual Results Total manufacturing overhead: $35,000 Number of units produced: 3,000 Number of labor hours worked: 8,000 The company

Atoy company reports these cost data:

Actual Results

  • Total manufacturing overhead: $35,000
  • Number of units produced: 3,000
  • Number of labor hours worked: 8,000

The company has established these standards:

  • Total manufacturing overhead: $36,000
  • Number of direct labor hours worked: 9,000

What is the variable manufacturing overhead spending variance?

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