Use the following data to determine the company's variable overhead spending variance for March.

Budgeted fixed overhead for March $ 100 000

Actual fixed overhead for March $ 120 000

Actual variable overhead for March $ 39 500

Direct labour hours worked in March 5 000

Standard direct labour hours allowed for March production 5 500

Standard variable overhead cost per direct labour hour $ 8.00

Standard fixed overhead cost per direct labour hour $ 20.00