Raposa, Inc., produces a special line of plastic toy racing cars. Raposa, Inc., produces the cars in batches. To manufacture a batch of the cars, Raposa, Inc., must set up the machines and molds. Setup costs are

batchminuslevel

costs because they are associated with batches rather than individual units of products. A separate Setup Department is responsible for setting up machines and molds for different styles of car.

Setup overhead costs consist of some costs that are variable and some costs that are fixed with respect to the number of

setupminushours.

The following information pertains to June 2015:

	Actual	Staticbudget
	Amounts	Amounts
Units produced and sold	14,800	11,800
Batch size (number of units per batch)	255	230
Setuphours per batch	77	88
Variable overhead cost per setuphour	$48.00	$42.00
Total fixed setup overhead costs	$21,339	$19,289

Calculate the spending variance for variable overhead setup costs. (Round all intermediary calculations two decimal places and your final answer to the nearest whole number.)