Nanjones Company manufactures a line of products distributed nationally through wholesalers. Presented below are planned manufacturing data for the year and actual data for November of the current year. The company applies overhead based on planned machine hours using a predetermined annual rate.

	Planning Data
	Annual	November
Fixed overhead	$1,200,000	$100,000
Variable overhead	$2,400,000	$220,000
Direct labor hours	48,000	4,000
Machine hours	240,000	22,000

	Data for
	November
Direct labor hours (actual)	4,200
Direct labor hours (plan based on output)	4,000
Machine hours (actual)	21,600
Machine hours (plan based on output)	21,000
Fixed overhead	$101,200
Variable overhead	$214,000

Question

Nanjones variable overhead spending variance for November was

A.$2,000 favorable.

B.$6,000 favorable.

C.$14,000 unfavorable.

D.$6,000 unfavorable.