Dubberly Corporation’s cost formula for its manufacturing overhead is $32,200 per month plus $66 per

Dubberly Corporation's cost formula for its manufacturing overhead is $32,200 per month plus $66 per machine-hour. For the month of March, the company planned for activity of 7,840 machine-hours, but the actual level of activity was 7,770 machine-hours. The actual manufacturing overhead for the month was $573,970. The spending variance for manufacturing overhead in March would be closest to: A. 24330 U B. 24330 F C. 28950 U D. 28950 F    

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