The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred $ 35,000

Actual fixed overhead cost incurred $ 11,000

Budgeted fixed overhead cost $ 10,000

Actual machine hours 9,000

Standard machine hours allowed for the units manufactured 4,100

Denominator volumemachine hours 3,500

Standard variable overhead rate per machine hour $ 3

The variable overhead spending variance is: