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

Direct labor standard (3.00 hrs. @ $19.20/hr.)	$	57.60		per finished unit
Actual direct labor hours		86,400		hrs.
Budgeted units		28,900		units
Actual finished units produced		27,900		units
Standard variable OH rate (1.50 hrs. @ $12.00/hr.)	$	18.00		per finished unit
Standard fixed OH rate ($260,100/28,900 units)	$	9.00		per unit
Actual cost of variable overhead costs incurred	$	499,600
Actual cost of fixed overhead costs incurred	$	261,700