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: 5 pounds at $10 per pound	$	50
Direct labor: 4 hours at $14 per hour		56
Variable overhead: 4 hours at $4 per hour		16
Total standard cost per unit	$	122

The planning budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34,200 units and incurred the following costs:

1. Purchased 180,000 pounds of raw materials at a cost of $9.50 per pound. All of this material was used in production.

2. Direct laborers worked 74,000 hours at a rate of $15 per hour.

3. Total variable manufacturing overhead for the month was $440,300.

11. What is the labor spending variance for March?