What is the total overhead spending variance based on the following? (ignore sign) Budgeted fixed overhead Standard variable overhead ( 2 DLH at P2 per DLH) Actual fixed overhead Actual variable overhead Budgeted volume (5,000 units x 2 DLH) Actual direct labor hours (DLH) Units produced 10,000 P4 per unit 10,300 19,500 10,000 DLH 9,500 4,500