Dubberly Corporation's cost formula for its manufacturing overhead is $32,500 per month plus $56 per machine-hour. For the month of March, the company planned for activity of 7,900 machine-hours, but the actual level of activity was 7,800 machine-hours. The actual manufacturing overhead for the month was $499,590. The spending variance for manufacturing overhead in March would be closest to: Multiple Choice $24,690 U $30,290 U $30,290 F $24,690 F