Lenci Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5,290 units, but its actual level of activity was 5,240 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue		-		$	41.50
Direct labor	$	0		$	7.40
Direct materials		0			17.60
Manufacturing overhead		43,400			3.20
Selling and administrative expenses		24,600			2.10
Total expenses	$	68,000		$	30.30

Actual results for May:

Revenue	$	199,710
Direct labor	$	30,465
Direct materials	$	82,165
Manufacturing overhead	$	59,405
Selling and administrative expenses	$	24,580

The spending variance for manufacturing overhead in May would be closest to: