Samsung Corporation produces a single product. The standard costs for one unit of its product are as follows: Direct materials (6 pounds at $0.50 per pound) Direct labor (2 hours at $10 per hour) $3 20 Variable manufacturing overhead (2 hours at $5 per hour) 10 During November, 8,000 units were produced. The costs associated with November operations were as follows: Material purchased (36,000 pounds at $0.60 per pound) Material used in production (28,000 pounds) Direct labor (18,400 hours at $9.75 per hour) Variable manufacturing overhead incurred $21,600 179,400 110,400 What is the variable overhead spending variance for the product for November? A $30,400 Favorable B $30,400 Unfavorable $ 18,400 Unfavorable D $ 18,400 Favorable