ice cone Corporation manufactured 32,000 ice chests during September. The variable overhead cost-allocation base is $13.45 per machine-hour. The following variable overhead data pertain to march:

	actual	budgeted
production	32000 unit	26000 unit
machine hours	15200 hours	10800 hours
Variable overhead cost per machine-hour	$13.25	$13.45

What is the variable overhead spending variance?