Dubberly Corporation's cost formula for its manufacturing overhead is $32,300 per month plus $52 per machine-hour. For the month of March, the company planned for activity of 7,860 machine-hours, but the actual level of activity was 7,780 machine-hours. The actual manufacturing overhead for the month was $465,470. The spending variance for manufacturing overhead in March would be closest to: Multiple Choice $28,6100 $24,4500 $28,610 F $24,450 E