Hottie Inc., has the following standard and actual costs for the period. Hottie Inc Standard Costs Costs Standard Standard cost per unit Direct Materials 15 pounds @$4/pound 60 Direct Labor 3 hours @$15/hour 45 Variable OH 3 hours @ $5/hour 15 Fixed OH 3 hours @ $3/hour 9 The Budgeted Fixed OH rate is based on the expected operating level of 8,000 units per month. During the month, Hottie produced 9,000 units and used 31,000 Direct Labor Hours. Actual Variable Overhead costs were $136,500. Actual Fixed Overhead costs were $73,500. What was the Variable OH Spending Variance?