The following information pertains to the Braun Company for March:

Standard direct labor hours per unit	.5 hours
Budgeted production level	20,000 units
Actual units produced	22,000 units
Standard variable rate per direct labor hour	$2.00
Standard fixed rate per direct labor hour	$3.00
Actual direct labor hours worked	10,500 hours
Actual direct labor costs	$150,000
Actual fixed factory overhead	31,800
Actual variable factory overhead	22,200

Using the four-variance method of factory overhead variance analysis, what is the variable overhead spending variance?

a.	$1,200 unfavorable
b.	$200 unfavorable
c.	$1,000 favorable
d.	$200 favorable