The record Virginia primary election spending of Democratic gubernatorial candidate Andrew P. Miller exceeded $900,000 by last Saturday, a report filed with the state Board of Elections disclosed today.

Miller's contributions and spending apparently exceeded those of his opponent, former Lt. Gov. Henry E. Howell by about 2 to 1. The Howell report was mailed from Norfolk today, a spokesman for his campaign said, and will not be available at the elections office until Wednesday.

Howell campaign manager Paul Goldman said in a statement that the campaign has received about $356,000 in cash gifts and loans to its main committee. Another $30,000 has been contributed to local committees, according to earlier reports. The summary did not include cumulative, inkind contributions, such as free use of airplanes.

Despite the obvious disparity between the financial fortunes of the two campaigns Goldman said in his statement that the Howell drive is "turning the corner financially." He said about $33,500 in new funds have been received since Saturday, including a $20,000 loan that Howell secured himself.

This money, he said, will enable his candidate to begin television advertising on Thursday.

The Miller expenditure report disclosed total spending for media of about $255,000 about $100,000 of that amount for purchase of radio and television broadcast time.

The biggest advertising expenditure by the Miller campaign since the end of the last reporting period on May 10 was about $25,000 for newspaper inserts in Northern Virginia. Because of the high cost of television advertising that also reaches Washington and Maryland residents. Virginia candidates seldom purchase TV time in the Washington area.

There appeared to be no major change in the pattern of contributions to the Miller campaign in this reporting period except that there were fewer large gifts.

In his first report, Miller disclosed about $700,000 in contributions with about one-third of the total coming from coal mine operators and truck companies and their executives.

The report filed today disclosed another $179,530 in new contributions. The two largest gifts were $10,000 from the Tally Ho Coal Co. of Norton, Va., and $5,000 from Anheuser-Busch, the beer company with a brbewery in Williamsburg.

The Miller report disclosed numerous contributions of about $1,000 or less from trucking companies and executives and beverage distributors.

Contributions and unpaid loans to the Miller campaign as of Saturday totaled about $903,000. Expenditures and unpaid obligations totaled about $907,000. At the end of the period, the campaign had about $10,000 in cash on hand against about $28,000 in bills and debts.

Among other reports filed today, the largest contributions and spending totals were disclosed by Richard S. (Major) Reynolds, a candidate for lieutenant governor.

Reynolds reported a cumulative spending total of about $390,000. Out of total contributions and loans of almost $416,000, Reynolds and other members of his family have supplied almost $340,000.

The family members are officers and major stockholders in the Reynolds Metals Co.

Reynolds reported television and radio spending, including production costs, of $185,000.

The only other spending reports by statewide candidates filed during regular business hours today came from lieutenant governor candidate Ira M. Lechner and attorney general candidate Edward E. Lane.

Lechner reported total gifts of about $123,000 and total expenditures and unpaid bills of $129,000. Lane's contributions and loans totaled $113,000. His spending and unpaid bills totaled $120,500.

The reports due to be filed or mailed today are the last required before the primary next Tuesday, except that contributions in excess of $1,000 must be reported within 72 hours.