Harry Company's standard variable overhead rate is $10 per direct labor hour, and each unit requires 2 standard direct labor hours. During March, Harry recorded 6,000 actual direct labor hours, $57,000 actual variable overhead costs, and 2,900 units of product manufactured.

What is the variable overhead spending variance for March?

a.$1,500 (F)

b.$2,000 (F)

c.$3,000 (F)

d.$900 (F)

e.Some other number