Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance 13 Direct labor standard (2 hrs. @ $12.75/hr.) Actual direct labor hours Budgeted units Actual finished units produced Standard variable on rate (2 hrs. @ $14.30/hr.) Standard fixed on rate ($336,000/42,000 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred $ 25.50 per finished unit 81,500 hrs. 42,000 units 40,000 units $ 28.60 per finished unit $ 8.00 per unit $1,140,000 $ 338,000 Multiple Choice $25,450 favorable $4,000 favorable $4,000 unfavorable Niort Multiple Choice $25,450 favorable $4,000 favorable. $4,000 unfavorable $21450 unfavorable $21450 favorable Nort