Synergy Manufacturing Company has a normal monthly activity of 7,500 units. Standard factory overhead rates are based on a normal monthly volume of one standard direct hour per unit. Standard factory overhead rates per direct labor hour are:

Fixed	$ 5.00
Variable	12.00		$17.00
Units actually produced in current month			7,000 units
Actual factory overhead costs incurred (includes $50,000 fixed)			$140,000

What is the variable overhead spending variance for Synergy?

a.$0

b.$21,000 unfavorable

c.$6,000 unfavorable

d.$6,000 favorable