Buckingham company uses a standard cost system for its production process and applies overhead based on direct labor hours. The following information is available for May when Buckingham produced 4,500 units.

Standard:

DLH per unit 2.50

Variable overhead per DLH $1.75

Fixed overhead per DLH $3.10

Budgeted variable overhead $21,875

Budgeted fixed overhead $38,750

Actual:

Direct Labor hours 10,000

Variable overhead $26,250

Fixed overhead $38,000

Refer to Buckingham Company, Using the three-variance approach, what is the spending variance?