Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer Questions
Match Point, Inc. has the following overhead standards:
Variable overhead: 4 hours at $8 per hour
Fixed overhead: 4 hours at $10 per hour
The standards were based on a planned activity of 20,000 machine hours when 5,000 units were scheduled for production. Actual data follow.
Variable overhead incurred: $167,750
Fixed overhead incurred: $210,000
Machine hours worked: 19,800
Actual units produced: 5,100

-Match Point's variable-overhead spending variance is:

A) $550 favorable.
B) $4,550 unfavorable.
C) $4,800 favorable.
D) $9,350 unfavorable.
E) None of the answers is correct.