XX company makes mobile phones. it used a standard cost system and carries all inventories at standard. the standard manufacturing overhead costs per phone are based on 5 direct labor hours. the variable overhead standard rate is $10 per direct manufacturing labor hour. 2020, 40000 phones were scheduled to be produced, and the budgeted fixed manufacturing overhead were $2000000. you are given the following about actual production in 2020: 38000 phones were produced. 200000 direct manufacturing labor hours were worked. actual variable manufacturing overhead costs were $2650000. actual fixed manufacturing overhead costs were $1900000;

the spending variance for free variable overhead is $..........