Harper Company's performance report indicated the following information for the past month. Actual total overhead Budgeted fixed overhead Applied fixed overhead at $3 per labor hour $1,600,000 $1,500,000 $1,200,000 Applied variable overhead at $.50 per labor hour $200,000 Actual labor hours 430,000 Harper's total overhead spending variance for the month was: O $115,000 F $200,000 U $185,000 U $100,000 F