Consider the following cost card information: One Unit of Product uses;Materials: 20 square feet x 1 per square foot.Direct labour: 1 hours x 2 per hour. Variable manufacturing overhead: 1 hours x 3 per hour. The following activity occurred during the month of April: Materials purchased: 50,000 sq. feet at 4.30 per sq. foot; Materials used: 44,000 square feet; Units produced: 2,000 units; Direct labour: 2,500 hours at 1.70 per hour; Actual variable manufacturing overhead: 8,000;The variable overhead spending (expenditure) variance is Select one: a. 1,500 A b. 500 F c. 2,000 A d. 4,000 F e. 5,000 A