Suppose you work for the Jedi and help them create their lightsabers with kyber crystals found on llum. Master Mace Windu would like an update on the budgets for the lightsabers, including details relating to variances for production. Consider the following for the month of March: Manufacturing overhead: Actual units produced: 16 units Actual direct labour hours: 1,520 hours Actual Variable Manufacturing Overhead Rate: $130 per Direct Labor Hour Actual Fixed Manufacturing Overhead $810,000 Budgeted units produced: 15 units Standard hours per unit: 100 hrs/unit Standard Variable Manufacturing Overhead Rate: $120 per Direct Labour Hour Budgeted Fixed Manufacturing Overhead: $840,000 What was the variable manufacturing spending variance?