During the year, Octagon produced 8,000 units, used 24,000 direct labor hours, and incurred a variable overhead of $120,000. The budgeted variable overhead for the year was $90,000. The hours allowed per unit are 2. The standard variable overhead rate is $3.00 per direct labor hour. The variable overhead spending variance is: Ca. 554.000 . 327/60 C. 561,000 Cd. 540,000 Ce. None of these choices are correct