Blue Gum Ltd uses a standard costing system. The firm estimates that it will operate its manufacturing facilities at 868,000 machine hours for the year. The estimate for total budgeted overhead is $875,000. The standard variable overhead rate is estimated to be $3.7 per machine hour or $11.1 per unit. The actual data for the year are presented below:

Actual units produced	282,000
Actual machine hours	772,000
Actual variable overhead	993,000
Actual fixed overhead	346,000

Calculate and enter the amount of variable overhead spending variance in the answer space below: (Show negative sign in front of input if the variance is favourable)