The following information is available from the Ryan Company:

Actual OH - $15,000

Fixed OH expenses, actual - &7,200

Fixed OH expenses, budgeteed - $7,000

Actual Hours - 3,500

Standard Hours - 3,800

Variable OH rate per DLH - $2.50

Assuming that Ryan uses a three-way analysis of overhead variances, what is the overhead spending variance?

a) $750 F

b) $750 U

c) $950 F

d) $1,500U