Gerhan Company's flexible budget for the units manufactured in May shows $15,420 of total factory overhead; this output level represents 70% of available capacity. During May, the company applied overhead to production at the rate of $3.00 per direct labor hour (DLH), based on a denominator volume level of 5,940 DLHs, which represents 90% of available capacity. The company worked 5,000 DLHs and incurred $16,600 of total factory overhead cost during May, including $7,400 for fixed factory overhead.

Under a three-variance breakdown (decomposition) of the total overhead variance, what is the total factory overhead spending variance (to the nearest whole dollar) for May? (Round your intermediate calculation to 2 decimal places.)