Tyro Company has a standard cost system that applies manufacturing overhead to units of product on the basis of direct labour hours (DLHS). The following information is available. Actual Total Overhead Costs $16,000 $7,300 Actual Fixed Overhead Costs Budgeted Fixed Overhead Costs $7.200 Actual Hours Worked 3,900 DLHS Standard Hours Allowed for the Output 3,800 DLHS Variable Overhead Rate $2.20 per DLH Based on these data, what was the variable overhead spending variance? Multiple Choice $120 unfavourable $1,700 favourable. $750 unfavou ble. $1,500 unfavourable