The Following Information Is Available from the Terry Company What Is the Variable Overhead (VOH) Spending Variance for Terry

The following information is available from the Terry Company: $\begin{array}{lrr}\text { Actual total factory overhead cost incurred } & \$ 25,000 \\\text { Actual fixed overhead cost incurred } & \$ 10,400 \\\text { Budgeted fixed overhead expenses } & \$ 11,000 \\\text { Actual direct labor hours (DLH) worked } & 4,400 \\\text { Standard DLHs for this period's production (output) } & 4,000 \\\text { Standard variable overhead rate per DLH } & \$ 3.00 \\\text { Standard fixed overhead rate per DLH } & \$ 2.50\end{array}$ What is the variable overhead (VOH) spending variance for Terry Company for the period, to the nearest whole dollar?

A) $600 favorable.
B) $800 unfavorable.
C) $1,000 unfavorable.
D) $1,400 favorable.
E) $1,400 unfavorable.