Maxima Corp. uses a standard cost system with machine-hours as the activity base for both variable and fixed manufacturing overhead (VMOH & FMOH). The following information relates to production for last year: Variable $14,000 Fixed Total budgeted overhead (at the denominator level of activity Total applied overhead Total actual overhead $15,4001 $15,8001 $35,200 $31,800 The actual machine-hours incurred were 2,300 VMOH Efficiency Variance was $700 Unfavorable. What was Maxima's VMOH Spending Variance