Insight Company's standard factory overhead rate is $3.86 per direct labor hour (DLH), calculated at 90% capacity 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,060, of which $1,360 is fixed overhead. For December, the actual factory overheed cost was $4,200 for 700 actual DLHs, of which $1,300 was for fixed fectory overhead. Under a four-way breakdown (decomposition) of the total overhead variance, what is the variable factory overhead spending variance for Insight Company for December? (Round your intermediate calculation to 2 decimal places.)