Russo Corporation manufactured 22,000 air conditioners during November. The overhead cost-allocation base is $31.50 per machine-hour The following variable overhead data pertain to November Actual Budgeted Production 22,000 units 24,000 units Machine-hours 13,325 hours 14,400 hours Variable overhead cost per machine-hour $31.00 $31.50 What is the variable overhead spending variance? O A. $6,662.50 favorable O B. $7,200.00 unfavorable O C. $6,662.50 unfavorable O D. $7,200.00 favorable