donnelly corporation cost formula for its manufacturing overhead is $31,900 per month plus $65 per machine hour

Donnelly Corporation's cost formula for its manufacturing overhead is $31,900 per month plus $65 per machine-hour. For the month of March, the company planned for activity of 8,160 machine-hours, but the actual level of activity was 8,010 machine-hours. The actual manufacturing overhead for the month was $586,270. The spending variance for manufacturing overhead in March would be closest to