Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead spending variance.

Direct labor standard (2.50 hrs. @ $19.40/hr.)	$	48.50		per finished unit
Actual direct labor hours		90,000		hrs.
Budgeted units		37,100		units
Actual finished units produced		35,000		units
Standard variable OH rate (2.50 hrs. @ $13.10/hr.)	$	32.75		per finished unit
Standard fixed OH rate ($332,900/37,100 units)	$	9.00		per unit
Actual cost of variable overhead costs incurred	$	1,145,900
Actual cost of fixed overhead costs incurred	$	336,400