Cooper Corporation produces decorator wall coverings. Budgeted production is 240,000 square feet per month, and the standard direct labor requirement to make this amount is 6,000 hours. All overhead is allocated based on direct labor hours. The following information is available: Budgeted Actual Amounts Results Production in units 208,000 Total labor hours 5,200 Total variable overhead $ 7,800 268,000 6,700 $ 10,050 Total fixed overhead $ 5,980 Total overhead $ 13,780 $ 6,410 $ 16,460 The overhead spending variance for the month in question was: Multiple Choice $430 unfavorable. $3,975 unfavorable. $1,295 favorable.