Please provide the correct answer to this general accounting problem using valid calculations.

A company had the following information: Budget: e Units to be produced: 15,000 Direct labor hours: 45,000 hours * Direct labor cost: $540,000 * Variable overhead cost: $270,000 e Fixed overhead cost: $180,000 * Units produced: 16,500 Direct labor hours: 48,750 hours * Direct labor cost: $597,375 # Variable overhead cost: $296,400 Fixed overhead cost: $182,500 Calculate the variable overhead spending variance