Zitrik Corporation manufactured 90,000 buckets during February. The variable overhead cost-allocation base is $5.05 per machine-hour. The following variable overhead data pertain to February: Production Machine-hours Variable overhead cost per machine-hour Actual 90,000 units Budgeted 90,000 units 9,800 hours 9,000 hours $5.15 $5.05 14. What is the actual variable overhead cost for February? A) $463,500 B) $436,500 C) $50,470 D) $49,490 15. What is the variable overhead spending variance for February? A) $980 favorable B) $900 unfavorable C) $980 unfavorable D) $900 favorable