Company Z wants to evaluate its performance as it relates to its overhead costs. The following information pertains to its fiscal year ended June 30, 2018: Units produced/sold Variable Overhead costs Fixed Overhead costs Actual Results 7,000 $445,000 $202,000 Static-Budget Amounts 6,000 $ 432,000 $ 187,200 Company Z's standards revealed the following: 1. The allocation base for both variable and fixed overhead is direct labor hours. 2. For Direct Labor: standard usage is 2 hours per unit Company Z actually used 13,200 labor hours during this fiscal year. What is Company's VOH spending variance this year