Fischer Inc. provides the following information for the year: Actual variable overhead cost per unit of cost-allocation base $186 Budgeted variable overhead cost per unit of cost-allocation base $190 Actual quantity of variable overhead cost-allocation base used 5,000 machine-hours Budgeted quantity of variable overhead cost-allocation base used 4,850 machine-hours Budgeted production during the year 2,000 units Actual production during the year 2,100 units What is the variable overhead spending variance of Fischer Inc. for the year