9.CoronadoMerchandise planned to produce42,100fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $557,000. The company actually spent $570,300on fixed overhead and produced41,000jackets.

Calculate the fixed overhead spending variance.(If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance _______ is this favorable, unfavorable or neither