Neocomfort Corporation manufactured 3000 chairs during June. The following variable overhead data relates to June:

Budgeted variable overhead cost per unit	$12.00
Actual variable manufacturing overhead cost	$49,700
Flexible-budget amount for variable manufacturing overhead	$47,900
Variable manufacturing overhead efficiency variance	$800 unfavorable

What is the variable overhead spending variance?

Ecocomfort Corporation manufactured 4000 coolers during October. The following variable overhead data relates to October:

Calculate the actual machine hours used by Stark during October.