Weber Co. uses machine hour as the allocation base for variable manufacturing overhead. The following standards for variable manufacturing overhead have been established for the company: Standard hours per unit of finished goods .............. 2.5 machine hours Standard variable manufacturing overhead rate....... $10.2 per machine hour The following data pertain to the actual operating results for March: Actual number of units of finished goods produced........1,900 units Actual machine hours used ..4,800 hours Actual total variable manufacturing overhead ..... $50,280 What is the spending variance for variable manufacturing overhead for March? $1,830 F $4,380 V $1,830 U O $4,380 F