Preble Company manufactures one product its variable manufacturing overhead is applied to production based on direct labour hours, and its standard costs per unit are as follows: Direct materials: 5 kg at $10.00 per kg Direct labour: 2 hours at $15 per her Variable overhead: 2 hours at 35 per hour $50.00 30.00 10.00 Total standard cost per unit $ 90.00 The company planned to produce and sell 32,000 units in March. However, doring March the company actually produced and sold 37.600 units and incurred the following costs a. Purchased 200.000 kg of raw materials at a cost of $9.40 per kg. All of this material was used in production b. Direct labour 75.000 hours at a rate of $16 per hour c. Total variable manufacturing overhead for the month was $558750 What is the variable overhead spending variance for March? (Do not round Intermediate calculations, Round the actual overhead Ste to two decimal places. Indicate the effect of each variance by selecting "Fifor favorable. "U" for unfavorable, and "None for o effectie., zero variance.).)