Cullumber's Style manufactures dining room tables for both home and restaurant locations. Robert Michael, the company's controller, developed the following standard costs for each 5 -foot table. Ms. Michael developed these standards based on the company manufacturing 1,230 tables per month. - The company actually manufactured 1,130 tables during the month. - 5,930 linear feet of direct materials were purchased during the month at a total cost of $258,548. - 5,430 linear feet of direct materials were used to manufacture the tables. - 13,630 direct labor hours were worked at a total cost of $241,740. - Actual variable overhead was $234,900. - Actual fixed overhead was $410,800. (a). (b) (c) (d) (e) Calculate the variable overhead spending variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance $