Blue Spruce Co. uses a standard job cost system with a normal capacity of 26,900 direct labour hours. Blue Spruce Co. produces 13,000 units, which cost $196,800 for direct labour (24,600 hours), $29,640 for variable overhead, and $149,500 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.30 (2 hours at $5.15 per hour). Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance $ Attomate of2uced SL