Redel Inc. has the following results for the current period
		Budget	Actual
	Fixed Overhead	$ 156111	$ 162577
	Units produced	6929	6033
	Direct labour hours	13858	11282
Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit is 2 direct labour hours. Actual variable overhead was $311908.
Which of the following amounts represents the variable overhead spending variance? (a negative number implies an unfavourable variance)

Select one:

a. $21560

b. $1653

c. $-21560

d. $-1653

Clear my choice