This year the company had the following standards:

Standard direct labour hours per unit: 2 hours

Variable overhead application rate: $4 per direct labour hour

Fixed overhead application rate: $6 per direct labour hour

The company also had the following actuals:

Production: 16,000 units

Variable overhead: $141,312

Fixed overhead: $203,136

Total direct labour hours: 36,800

What is the variable overhead spending variance?