Dubberly Corporation's cost formula for its manufacturing overhead is $$31,800$ per month plus $$64$ per machine$-$hour. For the month of March, the company planned for activity of $8,140$ machine$-$hours, but the

actual level of activity was $8,000$ machine$-$hours. The actual manufacturing overhead for the month was $$576,610.$

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