Use the following information to answer the next two questions. Marshfield Tax Company considers 8,000 direct labor hours or 400 tax returns its normal monthly capacity. Its standard variable overhead rate is $10 per direct labor hour. During the current month, $77,000 of variable overhead cost was Incurred in working 7,500 direct labor hours to produce 360 tax returns. Determine the standard cost (SQ) for variable overhead O 70,000 77,000 72,000 O 75,000 Determine the variable overhead spending variance (also referred to as variable overhead rate variance). O 3,000 Favorable O 3,000 Unfavorable O 2,000 Unfavorable O 2,000 Favorable