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Answer (C) is correct . Based on the 440,000 hours actually worked and the $.75 per hour variable overhead rate, the total standard cost for variable overhead is $330,000. The actual variable overhead totaled $352,000. The $22,000 variable overhead spending variance is unfavorable because the actual cost was higher than the standard.

Answer (A) is incorrect because The variable overhead spending variance is the difference between the actual variable factory overhead and the product of the budgeted application rate and the actual activity level.
Answer (B) is incorrect because The variable overhead spending variance is unfavorable because the actual cost was higher than the standard.
Answer (D) is incorrect because The variable overhead spending variance is unfavorable because the actual cost was higher than the standard.