Zitrik Corporation manufactured 110,000 buckets during February. The variable overhead cost-allocation base is $5.45 per machine-hour. The following variable overhead data pertain to February: Budgeted Production units Machine-hours hours Variable overhead cost per machine-hour $5.45 Actual 110,000 units 10,500 hours What is the variable overhead spending variance? $5.55 110,000 10,000