Risky Ltd uses a standard costing system

Risky Ltd uses a standard costing system. Overhead costs are allocated based on direct labour hours. The standard variable overhead and fixed overhead rates are S3 and S10 per direct labour hour, respectively. Data relevant for the current period include: 
Direct Materials Purchased 75,000kg @ 511 per kg Direct Materials Used 75,000kg Standard quantity of direct materials for actual production 80,000kg Direct Materials standard price 513 per kg Direct labour costs incurred 76,000 @ 514 per hour Standard Direct Labour hours for actual production 78,000 hours Standard Direct Labour cost per hour 515 per hour Variable overhead costs incurred 5231,210 Fixed overhead costs incurred 5763,000 
The variable overhead spending variance is: 0 a. S33,000 U 0 b. $33,000 F 0 c. $3,210 F 0 d. $3,210 U