Dubberly Corporation's cost formula for its manufacturing overhead

Dubberly Corporation's cost formula for its manufacturing overhead is $31,000 per month plus $66 per machine-hour. For the month of March, the company planned for activity of 7,980 machine-hours, but the actual level of activity was 7,920 machine-hours. The actual manufacturing overhead for the month was $580,570. The spending variance for manufacturing overhead in March would be closest to: Multiple Choice $22,890 U $26,850 F $22,890 F $26,850 U