Answer the Following Questions Using the Information Below:
Patel Corporation

Answer the following questions using the information below:
Patel Corporation manufactured 1000 coolers during October.The following variable overhead data pertain to October:
$\begin{array}{ll}\text { Budgeted variable overhead cost per unit } & \$ 9.00 \\\text { Actual variable manufacturing overhead cost } & \$ 8400 \\\text { Flexible-bud get amount for variable manufacturing overhead } & \$ 9000 \\\text { Variable manufacturing overhead efficiency variance } & \$ 180 \text { unfavourable }\end{array}$

-What is the variable overhead spending variance?

A) $420 unfavourable
B) $600 unfavourable
C) $600 favourable
D) $780 favourable