Sang Copension proces Direct materiale copes at 1 le pet. The standard costs per pound) Direct labor (2 hours at $20 per hour) 10 During November, 8000 units were produced. The costs associated with November operations were as follows Material purchased (36.000 pounds at 50.60 per pound) $21,600 Material used in production (28,000 pounds) Direct labor (18,400 hours at $9.75 per hour) 179,400 Variable manufacturing overhead incurred 110,400 What is the variable overhead spending variance for the product for November? O$30,400 Favorable O $30,400 Unfavorable O$ 18,400 Unfavorable O$ 18,400 Favorable 30
