Dubberly Corporation's cost formula for its manufacturing overhead is $32,400 per month plus $54 per machine-hour. For the month of March, the company planned for activity of 7,880 machine-hours, but the actual level of activity was 7,790 machine-hours. The actual manufacturing overhead for the month was $482,490.

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

A)29,430 U

B)24,570 F

C)29,430

D)24,570 U