Winle Corp has a standard cost system and applies overhead based on direct labor hours. The standards for manufacturing overhead are as follow: Standard labor hours per unit of product 1.5 Standard manufacturing overhead cost 20.00 per hour During the current period, Winle worked 1,540 hours to produce 1,100 units. Total actual manufacturing overhead cost was $32,340. What was the manufacturing overhead spending variance for the month? Multiple Choice $2,200 Unfavorable $660 Unfavorable $2,200 Favorable