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 5,250 units, but its actual level of activity was 5,200 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	0	$ 41.10
Direct labor	$ 0	$ 7.00
Direct materials	0	17.20
Manufacturing overhead	43,000	2.80
Selling and administrative expenses	24,200	1.70
Total expenses	$ 67,200	$ 28.70

Actual results for May:

Revenue	$ 199,310
Direct labor	$ 30,065
Direct materials	$ 81,765
Manufacturing overhead	$ 56,805
Selling and administrative expenses	$ 24,180

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