Direct materials

$5$ lbs$.$ per unit

$$2\mathrm{.}00$ per lb$.$

Direct labor

$0\mathrm{.}75$ DL hrs$.$ per unit

$$18\mathrm{.}00$ per DL hr$.$

Variable overhead

$0\mathrm{.}75$ DL hrs$.$ per unit

$$3\mathrm{.}00$ per DL hr$.$

Fixed overhead

$0\mathrm{.}75$ DL hrs$.$ per unit

$$4\mathrm{.}00$ per DL hr$.$

$$

The fixed overhead rate was based on budgeted production of $54,000$ units.

The actual results for the year were as follows.

$$

Units produced

$53,000$ units

Direct materials purchased

$274,000$ lbs$.$ at $$2\mathrm{.}50$ per lb$.$

Direct materials used

$270,300$ lbs$.$

Direct labor

$40,100$ DL hrs$.$ at $$17\mathrm{.}95$ per DL hr$.$

Variable overhead

$$122,000$

Fixed overhead

$$161,700$

Determine the variable overhead spending variance, and