• R&N Manufacturing produces music boxes. This year’s budget was based on the production of 3,000 music boxes using a standard of 3 direct labor hours per music box and $4 variable overhead per direct labor hour. R&N incurred 9,200 hours to produce 2,950 music boxes. If actual variable overhead for the year is $32,000, what is R&N’s variable overhead spending variance?
  
  Group of answer choices
  
  $4,000 favorable
  $4,000 unfavorable
  $4,800 favorable
  $4,800 unfavorable