[1-2] The following is Craig Company's flexible budget. The company applies overhead on the basis of direct labor hours (DLH). The static budget activity is 4,000 DLH. No need to write any answer in this section. Please jump to 01 in the next section. DLH Variable overhead ' Fixed overhead Actual output units produced: 1.010 Actual variable overhead incurred: $95,580 Actual direct labor hours worked: 4.050 Craig estimates 4 hours to manufacture one final output Your answer 1. Estimate variable overhead 20 points spending variance. 0 $1,620 (F) O $170 (U) Q $170 (F) 0 $1,620 (U)