Uniform Company has developed standard overhead costs based on a capacity of 180 000 machine hours as follows:

Standard costs per unit:

Variable portion

2 hours @ R3 = R6

Fixed portion

2 hours @ R5 = R10

During April, 85,000 units were scheduled for production, but only 80,000 units were actually produced. The following data relate to April:

Actual machine hours used were 165 000.

Actual overhead incurred totaled R1378 000 (R518 000 variable plus R860 000 fixed).

All inventories are carried at standard cost.

Calculate the variable overhead spending variance for April.

A.R38 000 unfavourable.

B.R23 000 unfavourable.

C.R38 000 favourable.

D.R15 000 unfavourable.