Standard Company has developed standard manufacturing overhead costs based on a capacity of 180,000 direct labor hours as follows: Standard overhead costs per unit: Variable portion 2 hours @ $3 = $ 6 per unit Fixed portion 2 hours @ $5 = $10 per unit The following data pertain to operations in April: Actual output 80,000 units Actual direct labor cost $644,000 Actual direct labor hours worked 165,000 hours Actual variable overhead cost incurred $518,000 Actual fixed overhead cost incurred $860,000 The variable overhead spending variance for April was: (Points : 5) $15,000 unfavorable $23,000 unfavorable $38,000 unfavorable $38,000 favorable