Tex Metal Company has developed standard overhead costs based on a monthly capacity of $180,000$ machine hours as follows:

Standard costs per unit: Variable portion $2$ hours @ $$3=$ $$6$ Fixed portion $2$ hours @ $$5=10$ $$16$

During November, $90,000$ units were scheduled for production, but only $80,000$ units were actually produced. The following data relate to November:

Actual machine hours used were $165,000.$

Actual overhead incurred totaled $$1,378,000($$$518,000$ variable plus $$860,000$ fixed$).$

All inventories are carried at standard cost.

Refer to Tex Metal Company. The variable overhead spending variance for November was'