Lazy Guy Corporation manufactured 5,000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit $19.00 Actual variable manufacturing overhead cost $50,900 Flexible - budget amount for variable manufacturing overhead $46,000 Variable manufacturing overhead efficiency variance $790 unfavorable What is the variable overhead spending variance? O A $4.110 unfavorable B. $4,900 unfavorable C. $4.900 favorable D. $4.110 favorable 0 Outdoor Gear Corporation manufactured 2,000 coolers during October. The folowing variable overhead data relates to October Variable overhead spending variance $1,310 Unfavorable Variable overhead efficiency variance $168 Unfavorable Budgeted machine hours allowed for actual output 610 machine hours Actual cont per machine hour $25 Budgeted cost per machine hour $21 Calculate the variable overhead flexible - budget variance O A $1,478 favorable OB. $1,142 favorable OC. $1.478 unfavorable D. $1.142 unfavorable