The following information for Donoghue Manufacturing Company for the period just ended: Actual: Variable manufacturing overhead $96,000 Fixed manufacturing overhead $90,000 Actual production completed 84,000 units Actual machine hours worked 30,000 hours Standard and Budgeted: Standard variable overhead rate per machine hour $3 Standard fixed overhead rate per machine hour $2 Standard machine processing time make 2 units per hour Budgeted machine hours 41,000 machine hours Budgeted production 82,000 units The variable overhead spending variance for Donoghue Manufacturing Company is: A. $4,000 U B. $6,000 U C. $3,000 F D. $5,000 F E. None of the above.