Redel Inc. has the following results for the current period Budget Actual Fixed Overhead $ 150883 $ 158994 6775 6243 Units produced Direct labour hours 13550 11779 Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit is 2 direct labour hours. Actual variable overhead was $326105. Which of the following amounts represents the variable overhead spending variance? (a negative number implies an unfavourable variance) Select one: O a. $2183 O b. $19442 c. $-2183 O d. $-19442