Lazy Guy Corporation manufactured 3,000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit $20.00 Actual variable manufacturing overhead cost $52,200 Flexible-budget amount for variable manufacturing overhead $46,800 Variable manufacturing overhead efficiency variance $760 unfavorable What is the variable overhead spending variance? O A. $4,640 favorable B. $5,400 favorable C. $5,400 unfavorable D. $4,640 unfavorable