The management of Tristan Manufacturing is analyzing variable overhead variances for the fiscal period just ended. During the period, Tristan's management used 10,000 hours of direct labor. It had budgeted to use 16,000 hours of direct labor. Hours of direct labor is the single overhead driver of variable overhead. Variable overhead consists of two items. Indirect labor was budgeted as $3.00 per hour of direct labor. Indirect materials was budgeted as $2.00 per hour of direct labor. Actual variable overhead was $60,000. Calculate Tristan's variable overhead spending variance.