Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance. Direct labor standard (3.00 hrs. $18.20/hr.) $54.60 per finished unit Actual direct labor hours 86,900 hrs. Budgeted units 29,500 units Actual finished units produced 28.500 units Standard variable OH rate (2.50 hrs.@$12.80/hr.)$32.00 per finished unit Standard fixed OH rate ($236,000/29,500 units) $8.00 per unit Actual cost of variable overhead costs incurred $910,400 Actual cost of fixed overhead costs incurred $237.400 $2.500 favorable $200 320 favorable $200,320 unfavorable $2.500 unfavorable. $201.920 favorable