The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred $ $26,000$

Actual fixed overhead cost incurred $ $11,000$

Budgeted fixed overhead cost $ $12,000$

Actual machine hours $7,000$

Standard machine hours allowed for the units manufactured $4,200$

Denominator volume$$machine hours $7,500$

Standard variable overhead rate per machine hour $ $3$

The variable overhead spending variance is:

Multiple Choice

$$5,600$ unfavorable.

$$6,000$ favorable.

$$6,400$ unfavorable.

$$6,500$ favorable.

$$7,100$ favorable.