View Policies Current Attempt in Progress Blue Spruce Company applies overhead based on direct labour hours. Two direct labour hours are required for each unit of product. Planned production for the period was set at 8,600 units. Manufacturing overhead is budgeted at $120.400 for the period (20% of this cost is fixed). The 16,730 hours worked during the period resulted in the production of 8.190 units. The variable manufacturing overhead cost incurred was 598,300 and the fixed manufacturing overhead cost was $28,100. (a) Calculate the variable overhead spending variance for the period. Variable overhead spending variance $