Lazy Guy Corporation manufactured chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit Actual variable manufacturing overhead cost Flexiblebudget amount for variable manufacturing overhead Variable manufacturing overhead efficiency variance unfavorable What is the variable overhead spending variance?

C. $2,200 Unfavorable

Explanation:

Variable Overhead Spending Variance = Variable Manufacturing Overhead variance - Variable manufacturing overhead efficiency variance

Variable Manufacturing Overhead variance = Actual variable manufacturing overhead cost - Flexible-Budget amount for variable manufacturing overhead

= 49,500 - 46,500

= $3,000 Unfavorable

Variable Overhead Spending Variance = 3,000 - 800

= $2,200 Unfavorable

account balance book uk