The following information is available from the Terry Company:

Actual total factory overhead cost incurred	$	37,000
The actual fixed overhead cost incurred	$	11,200
Budgeted fixed overhead expenses	$	21,000
Actual direct labor hours (DLH) worked		5,300
Standard DLHs for this period’s production (output)		4,800
Standard variable overhead rate per DLH	$	3.00
Standard fixed overhead rate per DLH	$	2.50

What is the total overhead spending variance for Terry Company for the period, to the nearest whole dollar?

• $100 unfavorable.

• $300 unfavorable.

• $500 unfavorable.

• $700 unfavorable.

• $1,300 unfavorable.