Fullagar Corporation's cost formula for its manufacturing overhead is $15,400 per month plus $11 per machine-hour. For the month of May, the company planned for activity of 7,500 machine-hours, but the actual level of activity was 7,540 machine-hours. The actual manufacturing overhead for the month was $102,710. The spending variance for manufacturing overhead in May would be closest to: O $4,810 F $4,810 U O $4,370 U O $4,370 F