AAA Incorporated applies variable manufacturing overhead at the standard rate of $6 per machine hour with one standard hour of machine time allowed to produce each unit. The following items occurred in October:

Budgeted production 35,000 units

Actual production 34,000 units

Actual machine hours 34,400 hours

Actual variable manufacturing overhead $ 213,280

AAAs variable overhead spending variance for October is:

OH Spending Variance = (Standard OH Rate Actual OH Rate) Actual Machine Hours

	a.	$6,800 U.
	b.	$6,000 U.
	c.	$2,400 U.
	d.	$6,800 F