.Jacks Company manufactured 32,000 ice chests during April. The variable overhead cost-allocation base is $13.45 per machine-hour. The following variable overhead data pertain to April:
Actual Budgeted
Production 32,000 units 26,000 units
Machine-hours 15,200 hours 10,800 hours
Variable overhead cost per machine-hour: $13.25 $13.45
What is the variable overhead spending variance?
