I have the correct answer it is 760 F I would like the explanation please

Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 3,800 machine-hours. Budgeted and actual overhead costs for the month appear below: Static Actual Budget Costs Variable overhead costs: Supplies $11.160 $11,830 Indirect labor 26.280 27.870 Total VO costs 37,440 39,800 Fixed overhead costs: Supervision 19.700 19.340 Utilities 5,900 5,770 Factory depreciation 6.900 17.210 Total FO costs 32.500 32 320 Total overhead cost $69.910 $72.120 The company actually worked 3,900 machine-hours and produced 778 output units during the morith. The standard hours per unit are 5 machine-hours for the month. (hint: if needed, round rates to 2 decimal places) The overall variable overhead spending variance for the month was