Stitt Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During November, the company budgeted for 5,900 units, but its actual level of activity was 5,880 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue		?		$	40.90
Direct labor	$	0		$	6.30
Direct materials		0			16.80
Manufacturing overhead		49,000			1.20
Selling and administrative expenses		21,200			0.80
Total expenses	$	70,200		$	25.10

Actual results for November:

Revenue	$	251,552
Direct labor	$	35,264
Direct materials	$	95,134
Manufacturing overhead	$	57,816
Selling and administrative expenses	$	25,404

The spending variance for manufacturing overhead in November would be closest to:

$1,736 F

$1,760 F

$1,760 U

$1,736 U