B&B Music Company 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. B&B incurred 9,200 hours to produce 2,950 music boxes. If actual variable overhead for the year is $32,000, what is B&B's variable overhead spending variance? O $4,000 unfavorable O $4,800 unfavorable o $4,800 favorable O $4,000 favorable