Dubberly Corporation's cost formula for its manufacturing overhead is $$31,000$ per month plus $$66$ per machine$-$hour. For the month of March, the company planned for activity of $7,980$ machine$-$hours, but the actual level of activity was $7,920$ machine$-$hours. The actual manufacturing overhead for the month was $$580,570.$

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

Multiple Choice

$$22,890U$

$$22,890F$

$$26,850F$

$$26,850U$