D Question 33 3.54 pts XYZ Corporation manufactured 3,000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit $12.00 Actual variable manufacturing overhead cost $49,900 Flexible-budget amount for variable manufacturing overhead $49,500 Variable manufacturing overhead efficiency variance What is the variable overhead spending variance? $720 unfavorable $400 unfavorable $1,120 unfavorable $320 favorable O $1,120 favorable O $320 unfavorable