Reed Company applies manufacturing overhead costs to products on the basis of direct labour-hours. The standard cost card shows that 6 direct la hours are required per unit of product. For August, the company budgeted to work 180,000 direct labour-hours and to incur the following total manufacturing overhead costs: During August, the company completed 28,000 units of product, worked 172,000 direct labour-hours, and incurred the following total manufacturing overhead costs: The denominator activity in the predetermined overhead rate is 180,000 direct labour-hours. The variable overhead spending variance for August is The denominator activity in the predetermined overhead rate is 180,000 direct tobour-hours. The variable overhead spending variance for August is: Multiple Cnoice $8,600F 58,600u $13,000F 513.000U