The Atlanta Company uses a standard cost system in which manufacturing overhead costs are applied to units of the company's single product on the basis of direct labor$-$hours $($DLHs$).$ The standard cost card for the product follows:

Standard Cost Card$-$per unit of product:

Direct Materials, $4$ yards at $$3\mathrm{.}50$ per yard

Direct Labor, $1\mathrm{.}5$ DLHs at $$8$ per DLH

Variable Overhead, $1\mathrm{.}5$ DLHs at $$2$ per DLH

Fixed Overhead, $1\mathrm{.}5$ DLHs at $$6$ per DLH

The following data pertain to last year's activities:

The company manufactured $18,000$ units of product during the year. A total of $70,200$ yards of material was purchased during the year at a cost of $$3\mathrm{.}75$ per yard. All of this material was used to manufacture the $18,000$ units.

The company worked $29,250$ direct labor$-$hours during the year at a cost of $$7\mathrm{.}80$ per hour.

The budgeted activity level was $22,500$ direct labor$-$hours.

Budgeted fixed manufacturing overhead costs were $$135,000$ while actual manufacturing overhead costs were $$133,200.$

Actual variable manufacturing overhead costs were $$61,425.$

Compute the variable overhead spending variance for the year.

Example of Answer: $4000$U $4000$F $($No comma, space, decimal point, or $ sign$)$

Answer: $7850$U is incorrect