LIE 4. Roberts Corporation manufactured 100,000 buckets during February. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February: Actual Budgeted Production 100,000 units 100,000 units Machine-hours 9,800 hours 10,000 hours Variable overhead cost per machine-hour $5.25 $5.00 What is the variable overhead spending variance? A) $1,000 favorable B) $1,450 unfavorable C) $2,450 unfavorable D) None of these answers is correct