A manufacturing company reports these cost data:

Actual Results

Total manufacturing overhead: $580,000

Number of units produced: 4,000

Number of labor hours worked: 190,000

The company has established these standards:

Total manufacturing overhead: $540,000

Number of direct labor hours worked: 180,000

What is the variable manufacturing overhead spending variance?

$9500 U

$9500 F

$30,000 U

$30,000 F