27. DS Ltd has a standard variable overhead rate of $4 per direct labour hour. The standard quantity of direct labour per unit of production is 3 hours. The company's static budget was based on 50 000 units. Actual results for the year are as follows: Actual units produced 45 000 Actual direct labour hours 120 000 Actual variable overhead $495 000 What was DS Ltd's variable overhead spending variance? Select one: $60 000 F $45 000 F $15 000 U $45 000 U