Orlando Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended: Actual units produced: 16,000 Actual variable overhead incurred: $66,700 Actual machine hours worked: 18,700 Standard variable overhead cost per machine hour: $3.90 If Orlando estimates 1.10 hours to manufacture a completed unit, the company's variable-overhead spending variance is:

Multiple Choice

• $4,290 favorable.

• $6,230 unfavorable.

• $6,230 favorable.

• $4,290 unfavorable.

• None of the answers is correct.