The Clark Company makes a single product and uses standard costing. Some data concerning this product for the month of May follow:

Labor rate variance	$7,000 favorable
Labor efficiency variance	$12,000 favorable
Variable overhead efficiency variance	$4,000 favorable
Number of units produced	10,000
Standard labor rate per direct labor hour	$12
Standard variable overhead rate per direct labor hour	$4
Actual labor hours used	14,000
Actual variable manufacturing overhead costs	$58,290

What was the variable overhead spending variance for May? A. $1,710 favorable

B. $1,710 unfavorable

C. $2,290 favorable

D. $2,290 unfavorable