For the month of March, the ABC Manufacturing Corporation's estimated factory over- head for an expected volume of 15,000 lbs. of a product was as follows: Amount $3,000 $9,000 Overhead Rate Per Unit $.20 $.60 Fixed Overhead Variable Overhead Actual volume was 10,000 lbs. and actual overhead expense was $7,700. The Spending (Budget) Variance was S. A. $1,300 (Favorable) B. $6,000 (Favorable D. $9,000 (Favorable) C. $7,700 (Favorable)