16 Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance. $ Direct labor standard (3.00 hrs. 1 $12.40/hr.) 37.20 per finished unit Actual direct labor hours 82,900 hrs. Budgeted units 27,600 units Actual finished units produced 26,600 units Standard variable on rate (1.50 hrs. @ $14.10/hr.) S 21.15 per finished unit Standard fixed oh rate ($138,000/27,600 units) $ 5.00 per unit Actual cost of variable overhead costs incurred $558, 790 Actual cost of fixed overhead costs incurred $141,200