R&N Manufacturing produces music boxes. This years budget was based on the production of 3,000 music boxes using a standard of 3 direct labor hours per music box and $4 variable overhead per direct labor hour. R&N incurred 9,200 hours to produce 2,950 music boxes. If actual variable overhead for the year is $32,000, what is R&Ns variable overhead spending variance?

Group of answer choices

$4,000 favorable

$4,000 unfavorable

$4,800 favorable

$4,800 unfavorable