QUESTION 6 The Littlefield Company applies manufacturing overhead costs to products on the barus of direct labor-hours, The standard cost card shows that 12-drest labor-hours are required per unt of product. For August, the company budgeted to work 360.000 direct labor-hours and to incur the following total manufacturing overhead cost Tatar food overhead costs $476.200 $300 000 Pong August, the company completed 28.000 units of product worked 344,000 direct laber-hours, and incurred the fotowing total manufacturing overhead costs Tatal variable overhead costs 34612001 $365 600 The denominator activity in the predetermined overhead rate is 300.000 dvect labor hours. The variable overhead spending variance for August $17.200 F $1/200 U 26.000 OSN 000 U 2pha