C.

D.

Cordell Company uses a standard cost system. On January 1 of the current year, Cordell budgeted fixed manufacturing overhead cost of \\( \\$ 600,000 \\) and production at 200,000 units. During the year, the firm produced 190,000 units and incurred fixed manufacturing overhead of \\( \\$ 595,000 \\). The production volume variance for the year was: \\( \\$ 5,000 \\) unfavorable. \\( \\$ 30,000 \\) unfavorable. \\( \\$ 5,000 \\) favorable. \\( \\$ 10,000 \\) unfavorable. The NBV Company allocates both variable manufacturing overhead and fixed manufacturing overhead using direct labor hours as the allocation base. NBV expected to produce 40,000 units during the year and to use three direct labor hours to produce each unit. It budgeted \\( \\$ 600,000 \\) for variable manufacturing overhead and \\( \\$ 1,200,000 \\) for fixed manufacturing overhead. NBV actually produced 35,000 units and used 115,000 direct labor hours during the year. If NBV incurred \\( \\$ 650,000 \\) in variable manufacturing overhead costs and \\( \\$ 950,000 \\) in fixed manufacturing overhead costs, what is the variable manufacturing overhead spending variance? \\( \\$ 75,000 \\) favorable \\( \\$ 50,000 \\) unfavorable \\( \\$ 50,000 \\) favorable \\( \\$ 75,000 \\) unfavorable