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

question 54

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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:
 Fixed $5.00 Variable 12.00$17.00 Units actually produced in 7,000 units  current month  Actual factory overhead costs $140,000 incurred (includes $50,000 fixed)  \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?

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