TEAM NUMBER_________ The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 5.6 Standard variable overhead rate hours $12.00 per hour The following data pertains to operations for the last month: Actual hours 2,600 Actual total variable overhead cost hours $31,330 Actual output 400 units What is the variable overhead spending variance for the month? A. $112 F. B. $130 U. C. $4,338 U. D. $4,450 U.