Use the Following Information to Answer the Next Question(s)

Multiple Choice

Use the following information to answer the next question(s) :
The standard cost sheet for one of the Vitton Company's products is presented below.
*Rate based on expected activity of 12,000 hours
The following results for last year were recorded.

-The variable overhead spending variance is

A) $4,500 favourable.
B) $4,500 unfavourable.
C) $4,800 favourable.
D) $4,800 unfavourable.