Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance.

Direct labor standard (3.00 hours @ $19.20/hour)	$ 57.60	per finished unit
Actual direct labor hours	87,000	hours
Budgeted units	29,900	units
Actual finished units produced	27,900	units
Standard variable OH rate (2.50 hours @ $13.80/hour)	$ 34.50	per finished unit
Standard fixed OH rate ($89,700/29,900 units)	$ 3.00	per unit
Actual cost of variable overhead costs incurred	$ 960,150
Actual cost of fixed overhead costs incurred	$ 93,600