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	$ 31,000
Actual fixed overhead cost incurred	$ 12,000
Budgeted fixed overhead cost	$ 14,000
Actual machine hours	7,000
Standard machine hours allowed for the units manufactured	5,200
Denominator volumemachine hours	4,500
Standard variable overhead rate per machine hour	$ 3

The variable overhead spending variance is: