The Lopez Company uses standard costing in its manufacturing plant for auto parts. , the budgeted output level for the year is 4,000 units ,The standard machine-hours allowed per unit of output is 6 machine hours. the budgeted Variable manufacturing overhead rate is $9 per hour. The actual output produced was 4,400 units. The actual Variable manufacturing overhead costs were $245,000. The actual machine hours were 28,400. The spending variance for V.MOH is : Select one: a. 17,800 favorable b. 17,800 unfavorable c. 10,600 Favorable d. 16,000 unfavorable e. 10,600 unfavorable