he following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard quantity per unit of output 1.6hours Standard variable overhead rate $11.55per hour

The following data pertain to operations for the last month:

Actual hours4,900hours Actual total variable overhead cost$58,310Actual output3,000units

What is the variable overhead spending variance for the month?

Multiple Choice

• $1,715 U.
• $1,715 F.
• $2,870 U.
• $2,870 F.