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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

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 $ 29,000
Actual fixed overhead cost incurred $ 10,000
Budgeted fixed overhead cost $ 13,000
Actual machine hours 8,000
Standard machine hours allowed for the units manufactured 4,000
Denominator volumemachine hours 4,700
Standard variable overhead rate per machine hour $ 3
Under a three-variance breakdown (decomposition) of the total factory overhead variance, the total factory overhead spending variance is:

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