Eberley Corporation's cost formula for its manufacturing overhead is $25,700 per month plus $10 per machine-hour. For the month of July, the company planned for activity of 5,900 machine-hours, but the actual level of activity was 5,920 machinehours. The actual manufacturing overhead for the month was $86,800. The spending variance for manufacturing overhead in July would be closest to: $2,100 $1,900F $1,900 $2,100F The Asian Division of a multinational manufacturing organization would likely be classified as a: cost center. revenue center. profit center. investment center. contribution center