Augusta Sports manufactures baseball caps. The company uses standards to control costs. The labor standards for one baseball cap are as follows: The budgeted variable overhead rate is $5 per direct labor hour. During the current month, the company incurred $21.591 in variable manufacturing overhead costs. During the current month, 4.997 direct labor hours used to manufacture 18,585 baseball caps. Direct labor costs totaled $102,000 tor the month. Compute the variable overhead spending variance. Entera favorable variance as a positive number. Enter an unfavorable variance as a negative number