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San Bernardino Corporation manufactured 6,000 chairs during July. The following variable overhead data relates to July: Budgeted variable overhead cost per unit $10.00 Actual variable

San Bernardino Corporation manufactured 6,000 chairs during July. The following variable overhead data relates to July: Budgeted variable overhead cost per unit $10.00 Actual variable manufacturing overhead cost $52,800 Flexible-budget amount for variable manufacturing overhead $46,900 Variable manufacturing overhead efficiency variance $790 unfavorable What is the variable overhead spending variance? A. $5,110 unfavorable B. $5,900 unfavorable C. $5,110 favorable D. $5,900 favorable

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