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: The overhead spending variance for the month in question was: Multiple Choice $4,050 unfavorable. $440 unfavorable. $2,690 unfavorable. $1,360 favorable