Sandhill Manufacturing produces music boxes. This year's budget was based on the production of 4200 music boxes using a standard of 3 direct labor hours per music box and $4 variable overhead per direct labor hour. Sandhill incurred 11300 hours to produce 8950 music boxes. If actual variable overhead for the year is $34100, what is Sandhill's variable overhead spending variance? $5600 favorable O $5600 unfavorable $11100 favorable O $11100 unfavorable