The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output .............. 2.8 hours Standard variable overhead rate ................ $16.30 per hour The following data pertain to operations for the last month: Actual hours ................................................ 7,600 hours Actual total variable overhead cost ............. $127,300 Actual output ............................................... 2,500 units What is the variable overhead spending variance for the month? A) $3,420 U B) $3,150 F C) $10,050 U D) $13,200 U