The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 5.6 hours $12.00 per hour The following data pertain to operations for the last month. Actual hours 2.600 hours Actual total variable overhead cost $31,330 Actual output 400 units What was the variable overhead spending vanance for the month? Select one a $4.450 unfavourable b. $130 favourable 0 $4,338 unfavourable o $130 unfavourable