Mary corp uses a standard costing in its manufacturing tractor parts. The standard cost of a particular part, based on the denominator level of 4,500 output units peer year, including 7 machine hours of variable manufacturing overhead at $6.00 per hour, and 7 machine hours of fixed manufacturing overhead at $10 per hour. Actual output produced was 4,310 units. Variable manufacturing overhead incurred was $190,000. Fixed manufacturing overhead incurred was $320,000. Actual machine hours were 30,000.

Compute the VMO Spending Variance