Hunters, Inc. uses a standard cost system when accounting for its sole product. Manufacturing overhead is applied to production on the basis of process hours. Planned activity is 60,000 process hours per month, which gives rise to the following per-unit standards: Variable overhead: 13 hours at $10.5per hour During September, 5,100 units were produced and the company incurred the following overhead costs: variable, $852000; fixed, $429,000. Actual process hours totaled 66000. Required: Calculate the spending variances for variable overhead