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Maines and Company operate a standard costing system. In May, the company expected to manufacture 14,000 units. The company applies variable overhead at a rate

Maines and Company operate a standard costing system. In May, the company expected to manufacture 14,000 units. The company applies variable overhead at a rate of $3 per labor hour, and 1.1 hours of labor are budgeted per unit. 12,000 units were actually manufactured in May using 15,000 labor hours. The company incurred $43,500 in variable manufacturing overhead costs during the month. What is the company's variable overhead spending variance for the month of May?

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