Brown Corporation manufactured $3,000$ chairs during June. The following variable overhead data pertain to June: Budgeted variable overhead cost per unit is $ $12\mathrm{.}00,$ Actual variable manufacturing overhead cost was $$33,600$; Flexible$-$budget amount for variable manufacturing overhead $$36,000$; Variable manufacturing overhead efficiency variance was $$720$ unfavorable

What is the variable overhead spending variance?

Group of answer choices

$$3,120$ favorable

$$2,400$ unfavorable

$$1,680$ unfavorable

$$2,400$ favorable