J. Peterman Co. actual results and planning budget for the month of September are below: Planning (Static) Actual Results Budget Units sold (q) 10,000 9,000 Sales ($25q) $235,000 $225,000 Variable costs $175,000 $162,000 ($18q) Fixed costs $35,000 $40,000 ($) Net operating $25,000 $23,000 income What is the variable cost spending variance for the month of September?