Zitrik Corporation manufactured 130,000 buckets during February. The variable overhead cost-allocation base is $5.35 per machine-hour. The following variable overhead data pertain to February: Actual Budgeted Production 130,000 units 130,000 units Machine-hours 9,600 hours 9,000 hours Variable overhead cost per machine-hour $5.50 $5.35 What is the variable overhead spending variance? O A. $1,350 unfavorable O B. $1,440 unfavorable O c. $1,440 favorable OD. $1,350 favorable