Augusta Sports manufactures baseball caps. The company uses standards to control costs. The labor standards for one baseball cap are as follows: Standard Standard Rate per Hours Hour 15 minutes $15 per hour The budgeted variable overhead rate is $5 per direct labor hour. During the current month, the company incurred $19,925 in variable manufacturing overhead costs. During the current month, 5,114 direct labor hours were needed to manufacture 18,942 baseball caps. Direct labor costs totaled $102,000 for the month. Compute the variable overhead spending variance. Enter a favorable variance as a positive number. Enter an unfavorable variance as a negative number.