Problem
Lafountaine Manufacturing Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of direct labor hours (DLHs). The company's standard variable manufacturing overhead rate is $4.70 per DLH. During the month, the actual total variable manufacturing overhead was $20,210 and the actual level of activity for the period was 4,700 DLHs. What was the variable overhead spending variance for the month?