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

Standard hours per unit of output -------- 5.0 hours

Standard variable overhead rate --------- $13.45 per hour

The following data pertain to operations for the last month:

Actual hours ------------------------------------------------ 3,300 hours

Actual total variable manufacturing overhead cost --- $45,375

Actual output ----------------------------------------------- 800 units

What is the variable overhead spending variance for the month?

	a.	$1,200 F
	b.	$9,625 F
	c.	$8,425 F
	d.	$990 U