The following information is available from the Terry Company:

Actual total factory overhead cost incurred	$ 34,000
Actual fixed overhead cost incurred	$ 11,400
Budgeted fixed overhead expenses	$ 15,000
Actual direct labor hours (DLH) worked	6,000
Standard DLHs for this period’s production (output)	4,600
Standard variable overhead rate per DLH	$ 3.00
Standard fixed overhead rate per DLH	$ 2.50

What is the variable overhead (VOH) spending variance for Terry Company for the period?

Multiple Choice

A. $3,800 favorable.

B. $4,200 unfavorable.

C. $4,000 unfavorable.

D. $4,600 favorable.

E. $4,600 unfavorable.