Better Housewares, Inc. budgets its variable manufacturing overhead at a rate of $10 per unit ( .5 hours at $20 per hour) for a product it makes. In February, the company made 12,000 units of that product. Actual direct labor hours used were 6,100 , and actual variable overhead costs were $58,000. The overhead spending variance in February is: $2,000 unfavorable $1,000 unfavorable $1,000 favorable. $2,000 favorable