Redel Inc. has the following results for the current period Budget Actual Direct labour hours 12,400 11,650 Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit is 2 direct labour hours. Actual variable overhead was $346,000. What is the variable overhead spending variance? (Use a negative number to indicate an unfavourable variance and use a positive number to indicate a favourable variance.)