Check your worksheet by changing the direct materials standard quantity in cell B$6$ to $2\mathrm{.}9$ pounds, the direct labor standard quantity in cell B$7$ to $0\mathrm{.}6$ hours, and the variable manufacturing overhead in cell B$8$ to $0\mathrm{.}6$ hours. The materials spending variance should now be $$1,500$ U$,$ the labor spending variance should now be $$3,720$ F$,$ and the variable overhead spending variance should now be $$60$ F$.$ If you do not get these answers, find the errors in your worksheet and correct them.