Dubberly Corporation's cost formula for its manufacturing overhead is $$32,100$ per month plus $$64$ per machine$-$hour. For the month of March, the company planned to activity of $7820$ machine hours, but the actual level of activity was $7\mathrm{.}760$ machine$-$hours. The actual manufacturing overhead for the month was $$556\mathrm{.}790.$

The spending variance for manufacturing overhead in March would be closest to:

Multiple Choice

$$24,210U$

$$24,210F$

$$28\mathrm{.}050F$

$$28,050U$