During the year, Hawking produced 10,000 units, used 20,000 direct labor hours, and incurred variable overhead of $90,000. Budgeted variable overhead for the year was $88,000. The hours allowed per unit are 2.1. The standard variable overhead rate is $4.00 per direct labor hour. The variable overhead spending variance is A.) None of these B.) $6,000 U C.) 10,000 U D.) $2,000 U E.) $2,000 F