Question Completion Status: QUESTION 1 A manufacturing company has a standard costing system based on standard direct labor hours (DLHS) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 1,000 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $3,800 $14,250 The following data pertain to operations for the most recent period Actual hours Standard hours allowed for the actual output Actual total variable overhead cost. Actual total fixed overhead cost 1,200 DLHS 885 DLHS $4,380 $12,450 Reference: 11-0 What was the variable overhead spending variance for the period to the nearest dollar? $180 0 $180 F $580 U $580 F