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Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has

Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity 8,300 MHs
Actual level of activity 8,500 MHs
Standard variable manufacturing overhead rate $7.00 per MH
Actual total variable manufacturing overhead $57,120

What was the variable overhead spending variance for the month?

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