Crystаl Cо uses а stаndard cоsting system and applies оverhead to production based on machine hours. The company reported the following data for the period just ended: Actual units produced: 12,000 Actual variable overhead incurred: $96,000 Actual machine hours: 20,000 Standard variable overhead cost per machine hour: $4.50 Crystal Co budgets based on a standard of 1.5 machine hours to manufacture a completed unit. The company's variable-overhead spending variance would be: