Sweet Acacla Compamy applies averhead based on direct labour hours. Two direct labour hours are required for each unit of probuct. Planned production for the period was set at 8,900 units. Manufacturing overtead is budgeted at $124,600 for the period (20)s of this cost is fuked). The 16,670 hours worked during the period resulted in the production al 8.240 units. The variable manufacturing oyerhead cost incurred was $100,600 and the foxed manufacturing overhead cost wat 322.200 . (a) Calculate the variable orerhe ad spentire variance for the period Variable overtwead spending variance is eTcoxtbock and Media