The variable overhead spending variance is expressed as the difference between: a. the actual variable overhead and the standard variable overhead based on actual hours used to produce the actual output. b. the actual variable overhead and the budgeted variable overhead based on actual hours used to produce the budgeted output. c. the standard variable overhead and the budgeted variable overhead based on actual hours used to produce the actual output. d. the actual variable overhead and the standard variable overhead based on actual hours used to produce the standard output. e. None of these choices are correct