Admac Technologies has a standard variable overhead rate of $$4\mathrm{.}80$ per machine hour, and each unit produced has a standard time allowed of $2\mathrm{.}80$ hours. The company's static budget was based on $46,000$ units. Actual results for the year follow.

Actual units produced: $52,000$

Actual machine hours worked: $140,000$

Actual variable overhead incurred: $$650,000$

Admac$$s variable$-$overhead spending variance is:

Multiple Choice

$$22,000$ favorable.

$$22,000$ unfavorable.

$$26,880$ favorable.

$$26,880$ unfavorable.

None of the answers is correct.