Single Company has a standard cost system in which manufacturing Overhead is applied to units of product on the basis of standard direct abor-hours. The company has provided the following data concerning its manufacturing overhead costs for last year: Standard direct labor-hours allowed for the output.......... Actual direct labor-hours worked....... 32,000 hours Denominator activity. Actual variable factory overhead cost. Variable overhead rate............ 33,000 hours 30,000 hours $166,000 $5 per hour Given these data, the variable overhead spending variance for the year would be: Select one: O a. $1,000 U O b. $6,000 U O c. $1,000 F O d. $16,000 U