Sanford Ltd. produces a product with the following standard cost card:

	Direct materials (20 kg)	$50.00
	Direct labour (10 hours)	$84.00
	Variable overhead (10 hours)	$18.53
	Fixed overhead (10 hours)	$35.00

The fixed overhead rate is based on a standard monthly volume of 15850 units.

The actual results for the month of July 20x5 are as follows:

	Direct materials purchased and used (387500 kg)	$620,000
	Direct labour (90022 hours)	$1023000
	Variable overhead	$324375
	Fixed overhead	$580000
	Units produced and sold	15179 units

What is Sanfords variable overhead spending variance for July 20x5? Note: a negative number represents an unfavourable variance and a positive number represents a favourable variance.

Select one:

a. $-255661

b. $157564

c. $-157564

d. $-277420