Match Point, Inc. has the following overhead standards: Variable overhead: 4 hours at $10 per hour Fixed overhead: 4 hours at $12 per hour The standards were based on a planned activity of 24,000 machine hours when 6,000 units were scheduled for production. Actual data follow. Variable overhead incurred: $249,750 Fixed overhead incurred: $390,000 Machine hours worked: 23,800 Actual units produced: 6,100 Match Points variable-overhead spending variance is: