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What is the variable overhead spending variance

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Question - White Mountain Sled Company manufactured 3,000 childen's snow sleds during November. The following variable overhead data relates to November:

Budgeted variable overhead cost per unit $12.00

Actual variable manufacturing overhead cost $49,900

Flexible-budget amount for variable manufacturing overhead $47,800

Variable manufacturing overhead efficiency variance $700 unfavorable

What is the variable overhead spending variance?

$2,800 unfavorable

$1,400 favorable

$2,800 favorable

$1,400 unfavorable

Reference no: EM132148281

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