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: $67,700 Actual machine hours worked: 19,100 Standard variable overhead cost per machine hour: $4.10 If Orlando estimates 1.10 hours to manufacture a completed unit, the company's variable-overhead spending variance is:

Multiple Choice

• $6,150 favorable.

• $6,150 unfavorable.

• $10,610 favorable.

• $10,610 unfavorable.

• None of the answers is correct.