Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance. Direct labor standard (2.50 hours @ $17.70/hour) $ 44.25 per finished unit Actual direct labor hours 90,050 hours Budgeted units 38,100 units Actual finished units produced 35,100 units Standard variable OH rate (2.00 hours @ $14.90/hour) $ 29.80 per finished unit Standard fixed OH rate ($342,900/38,100 units) $ 9.00 per unit Actual cost of variable overhead costs in