Trevorrow Corporation manufactures and sells a single product. the company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 5,800 units, but its actual level of activity was 5,760 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June:

Data used in budgeting:

Revenue: $29.20 Variable element per unit

Direct Labor $3.80 Variable element per unit

Direct Materials: $9.90 Variable element per unit

Manufacturing Overhead: $38,900 fixed element per month, $1.50 variable element per unit

Selling and Administrative expenses: $24,500, $0.30 Variable element per unit

Total Expenses: $63,400 fixed element per month, $15.50 variable element per unit

Actual results for June:

Revenue: $170.258

Direct Labor: $21,347

Direct Materials: $54,759

Manufacturing overhead: $47,430

Selling and Administrative Expenses: $26,268

The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for June would be closest to: ?