Brown Corporation manufactured 3,000 chairs during June. The following variable overhead data pertain to June: Budgeted variable overhead cost per unit is $ 12.00, 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?

		$1,680 unfavorable
		$2,400 favorable
		$2,400 unfavorable
		$3,120 favorable