Megan, Incorporated uses the following standard costs per unit for one of its products: Direct abor (2.0 hours @ $5.00 per hour) = $10.00; overhead (2.0 hours @ $2.50 per hour) = $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, Incorporated was