Assurne the following information appears in the standaid cost card for an enterprise that makes only oric prodact Durling the inost recent period, the following addional information was avallable - 20000 pounds of materiat was purchosed at a cost of 5490 per pound - Ar of the motertar that was purchased was used to produce 3900 unts - 8,000 daect labor hours were tecorded im a total cost of $132.000 - The actual varable overhesd cost incurred during the pertod was $25,000 Assuming an enterpice uses direct labor-hours to compute its predetermined overhead rate, what is the variable overhead spending vaciance