Required information (The following information applies to the questions displayed below.] Cooper Corporation produces decorator wall coverings. Budgeted production is 240,000 square feet per month, and the standard direct labor requirement to make this amount is 6,000 hours. All overhead is allocated based on direct labor hours. The following information is available: Production in units Total labor hours Budgeted Amounts 260,000 6,500 Actual Results 320,000 8,000 Total variable overhead Total fixed overhead Total overhead $ 9,750 $ 6,500 $ 16,250 $ 12,000 $ 6,800 $ 18,800 The overhead spending variance for the month in question was