Dubberly Corporation's cost formula for its manufacturing overhead is $32,200 per month plus $66 per machine-hour. For the month of March, the company planned for activity of 7,840 machine-hours, but the actual level of activity was 7,770 machine-hours. The actual manufacturing overhead for the month was $573,970.

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

A. 24330 U

B. 24330 F

C. 28950 U

D. 28950 F