This question and the previous question are based on the following data: Frog Company's planning budget for 2021 calls for production of 12,000 units and total costs of $40,000 (comprised of variable costs budgeted at $24,000 ($2/unit) and fixed costs budgeted at $16,000). In 2021 the company actually produced 15,000 units. Actual costs to produce the $15,000 units totaled $45,000. Which is the spending variance