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 5,120 units, but its actual level of activity was 5,070 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		-		$	39.80
Direct labor	$	0		$	5.70
Direct materials		0			15.90
Manufacturing overhead		41,700			1.50
Selling and administrative expenses		22,900			0.40
Total expenses	$	64,600		$	23.50

Actual results for May:

Revenue	$	198,010
Direct labor	$	28,765
Direct materials	$	80,465
Manufacturing overhead	$	48,905
Selling and administrative expenses	$	22,880

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