month of December. Assume no beginning ending inventories for simplicity Elementary is is a local clothing shop that makes a variety of soft, colorful t-shirt styles for kids. Below is some actual vs. budget information for Elementary's t-shirts for the Data for the Month of December T-shirts made and sold Selling price per te shirt Yards of fabric pertshirt Cost per yard of fabric Time in hours to swone t-shirt Cost of direct labor (per hour Variable overhead costs Kutilities, sewing machine maintenance Static Actual Budget 3.500 3.250 $9 $10 11 11 $180 $165 0.5 2.4 $16 153,200 $3,000 $15 34.000 $4.900 Fixed overhead costs stortent Insurance etc) The cost allocation base for both variable and fed overhead is direct labor hours. What is the food overhead spending variance $3771 $200 U OOOO $4720 $100F