Megan, Inc. uses the following standard costs per unit for one of its products: Direct labor (2.0 hrs. @ $5.00/hr.) = $10.00; overhead (2.0 hrs. @ $2.50/hr.) = $5.00. The flexible budget for overhead is $90,000 plus $1.00 per direct labor hour (DLH). Actual data for the past month show total overhead costs of $221,000, total fixed overhead of $130,000, 72,000 hours worked, and 30,000 units produced. The variable overhead spending variance for the past month for Megan, Inc., to the nearest whole dollar, was: Multiple Choice $0. $5,000 unfavorable. $7,000 unfavorable. $19,000 unfavorable. Cannot be determined without additional information. O