Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor$-$hours and its standard cost card per unit is as follows:

Direct materials: $4$ pounds at $$8$ per pound $ $32$

Direct labor: $2$ hours at $$16$ per hour $32$

Variable overhead: $2$ hours at $$6$ per hour $12$

Total standard cost per unit $ $76$

The planning budget for March was based on producing and selling $32,000$ units. However, during March the company actually produced and sold $37,000$ units and incurred the following costs:

Purchased $160,000$ pounds of raw materials at a cost of $$7\mathrm{.}40$ per pound. All of this material was used in production.

Direct laborers worked $67,000$ hours at a rate of $$17$ per hour.

Total variable manufacturing overhead for the month was $$422,100.$

$11.$ What is the labor spending variance for March?