I am looking for help with this general accounting question using proper accounting standards.

Fallon Manufacturing Company measures its activity in terms of machine hours. Last month, the budgeted level of activity was 2,300 machine hours and the actual level of activity was 2,450 machine hours. The cost formula for maintenance expenses 1s $4.25 per machine hour plus $18,500 per month. The actual maintenance expense was $29,600. Last month, the spending variance for maintenance expenses was