The Rose Company uses a flexible budget to plan and control manufacturing overhead costs. Overhead costs are applied to products on the basis of direct labor-hours. The standard cost card shows that 5 direct labor hours are required per unit of product. Rose Company had the following budgeted and actual data for March: Actual Budgeted 22.000 20,000 105,000 100,000 Units produced Direct Tabor-hours Variable overhead costs Fixed overhead costs $91,000 $52,000 $80,000 $50,000 Compute the variable overhead spending variance for March. Fyamnle of Answer: 40000 4000F (No comma, space, decimal point, or $ sign)