Redel Inc. has the following results for the current period Budget $ 13118 Actual $ 11249 Direct labour hours 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 $333102. Which of the following amounts represents the variable overhead spending variance? (a negative number implies an unfavourable variance) Select one: a. $32148 O b. $-23754 O c. $-32148 d. $23754 Redel Inc. has the following results for the current period Budget $ 13118 Actual $ 11249 Direct labour hours 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 $333102. Which of the following amounts represents the variable overhead spending variance? (a negative number implies an unfavourable variance) Select one: a. $32148 O b. $-23754 O c. $-32148 d. $23754