The Clark Company makes a single product and uses standard costing. Variable overhead is assigned to production based on direct labour hours. Some data concerning this product for the month of May follow:

Labour rate variance:$7,000 FLabour efficiency variance: $12,000 FVariable overhead efficiency variance:$4,000 FNumber of units produced:10,000Standard labour rate per direct labour hour:$12Standard variable overhead rate per direct labour hour: $4Actual labour hours used:14,000Actual variable manufacturing overhead costs:$58,290

The variable overhead spending variance for May was:

Multiple Choice

• $1,710 F.
• $1,710 U.
• $2,290 F.
• $2,290 U.