Sugar Plums Inc. manufactures dresses for children. The variable overhead 5 pc costs are allocated on the basis of budgeted direct labor hours. According to the December budget, each dress takes four direct labor hours to produce. Budgeted variable manufacturing overhead cost per labor hour is $12 and the budgeted number of dresses to be made is 1,040. Actual variable manufacturing costs in December were $52,164 for 1,080 dresses produced. Actual direct labor hours were 4,536 hours. The variable overhead spending variance is 2,5929 2,268$ 2,492$ 0 2,6905