Calculate the variable overhead spending variance. Variable overhead spending variance eTextbook and Media Sweet Acacia Company uses a standard cost system. Indirect costs were budgeted at $195,700 plus $13 per direct labour hour. The overhead rate is based on 10,300 hours. Actual results were: Standard direct labour hours allowed Actual direct labour hours Fixed overhead Variable overhead 8,690 10,300 $185,900 $180,200