Weber Co. uses machine hour as the allocation base for variable manufacturing overhead. The following standards for variable manufacturing overhead have been established for the company: Standard hours per unit of finished goods 2.5 machine hours Standard variable manufacturing overhead rate. .. $10.2 per machine hour The following data pertain to the actual operating results for March:

Actual number of units of finished goods produced..1,900 units Actual machine hours used ..4,800 hours Actual total variable manufacturing overhead .. $47,360 What is the spending variance for variable manufacturing overhead for March?

$1,090 favorable

$1,460 favorable

$1,090 unfavorable

$1,460 unfavorable