Anthony Sykes publishes a pilot training course curriculum kit that he sells to flight schools across the country. He prepared the following static budget for the year based on expected sales of 24,000 curriculum kits. Sales revenue $3,000,000 Variable cost of goods sold 1,200,000 Variable selling and administrative expenses 360,000 Contribution margin 1,440,000 Fixed manufacturing overhead 672,000 Fixed selling and administrative expenses 296,000 Operating income $472,000 At the end of the year, Anthony had sold 24,800 curriculum kits at an average price of $102 per kit. During the year, he incurred fixed overhead totaling $667,200. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter Ofor the amounts.) $ Fixed overhead spending variance