Fletcher Company collected the following data regarding the production of one of its products. Compute the variable overhead spending variance.

Direct labor standard (2.00 hrs. @ $14.10/hr.)	$28.20	per finished unit
Actual direct labor hours	88,900	hrs.
Budgeted units	46,600	units
Actual finished units produced	43,000	units
Standard variable OH rate (2.00 hrs. @ $14.00/hr.)	$28.00	per finished unit
Standard fixed OH rate ($232,000/46,600 units)	$5.00	per unit
Actual cost of variable overhead costs incurred	$1,216,000
Actual cost of fixed overhead costs incurred	234,900

A. $7200 favorable.

B. $40,600 unfavorable.

C. $28,600 favorable.

D. $7200 unfavorable.

E. $40,600 favorable.