Bonita Co. uses a standard job cost system with a normal capacity of 25,900 direct labour hours, Bonita Co. produces 12.700 units. which cost $213,300 for direct labour (23,700 hours) $28,829 for variable overhead, and $139,065 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 $10.20 (2 hours at $5.10 per hour). Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance $