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