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The Ferris Company applies manufacturing overhead costs to products on the basis of direct labour hours

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The Ferris Company applies manufacturing overhead costs to products on the basis of direct labour hours. The standard cost card shows that 3 direct labour hours are required per unit of product. For August, the company budgeted to work 90,000 direct labour hours and to incur the following total manufacturing overhead costs:

Total Variable Overhead Costs $99,000

Total Fixed Overhead Costs $118,000

During August, the company completed 28,000 units of product, worked 86,000 direct labour hours, and incurred the following total manufacturing overhead costs:

Total Variable Overhead Costs $98,900

Total Fixed Overhead Costs $115,300

The denominator activity used for the predetermined overhead rate was 90,000 direct labour hours.

For August, what was the variable overhead spending variance?