Dubberly Corporation's cost formula for its manufacturing overhead is $32,000 per month plus $50 per machine-hour. For the month of March, the company planned for activity of 7,800 machine-hours, but the actual level of activity was 7,750 machine-hours. The actual manufacturing overhead for the month was $446,090. The spending variance for manufacturing overhead in March would be closest to: Multiple Choice $2,090 U $24.090 F $26.500