Synergy Manufacturing Company Has a Normal Monthly Activity of 7,500

Multiple Choice

Synergy Manufacturing Company has a normal monthly activity of 7,500 units.
Standard factory overhead rates are based on a normal monthly volume of one standard direct hour per unit.
Standard factory overhead rates per direct labor hour are:
$\begin{array}{ll}\text { Fixed } & \$ 5.00 \\\text { Variable } & 12.00 &\$17.00\\\text { Units actually produced in } && 7,000 \text { units } \\\text { current month } \\\text { Actual factory overhead costs } && \$ 140,000\\\text { incurred (includes } \$ 50,000 & \\\text { fixed) } &\end{array}$
What is the variable overhead spending variance for Synergy?

A) $0
B) $6,000 favorable
C) $6,000 unfavorable
D) $21,000 unfavorable