Answer the Following Questions Using the Information Below:
Harvey Corporation

Answer the following questions using the information below:
Harvey Corporation manufactured 1500 chairs during June.The following variable overhead data pertain to June:
$\begin{array}{ll}\text { Budgeted variable overhead cost per unit } & \$ 12.00 \\\text { Actual variable manufacturing overhead cost } & \$ 20800 \\\text { Flexible-bud get amount for variable manufacturing overhead } & \$ 18000 \\\text { Variable manufacturing overhead efficiency variance } & \$ 360 \text { unfavourable }\end{array}$

-What is the variable overhead spending variance?

A) $1560 favourable
B) $840 unfavourable
C) $2440 unfavourable
D) $3160 favourable