Cougar Inc. has the following standard and actual costs based on a a budgeted operating level of 10,000 units and an actual operating level of 10,500 units. Cougar Inc. Costs Cost Standard Actual Direct Materials 5 pounds @ $1/pound 53,000 pounds at $1.10/pound Direct Labor 3 hours @ $20/hour 31,000 hours @ $21/hour Variable Overhead 3 hours @ $5/hour $160,000 Fixed Overhead 3 hours @ $10/hour $302,000 What is Cougar's Variable Overhead Spending Variance