Druid Company makes a single product and uses a standard costing system that applies overhead on the basis of direct labor hours. They recently used $29,202$ labor hours to produce $500$ units. Their static budget indicated expectations of $506$ units, $30,000$ DLH and $$551,000$ in variable overhead. Actual VOH totaled $$518,687.$ What was the variable overhead spending variance?

Indicate a favorable variance as a positive number and an unfavorable variance as a negative number.