Jessel Corporation bases its variable overhead performance report on the actual direct labor-hours of the period. Data concerning the most recent year that ended on December 31 are as follows:

Budgeted direct labor-hours . . . . . . . . . . . . . 42,000
Actual direct labor-hours . . . . . . . . . . . . . . . . 44,000
Standard direct labor-hours allowed . . . . . . . 45,000
Cost formula (per direct labor-hour):
Indirect labor . . . . . . . . . . . . . . . . . . . . . . . . $0.90
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.15
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . $0.05
Actual costs incurred:
Indirect labor . . . . . . . . . . . . . . . . . . . . . . . $42,000
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,900
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,800

Required:
Prepare a variable overhead performance report using the format in Exhibit 11–6. Compute just the variable overhead spending variances; do not compute the variable overhead efficiency variances.