Bonita Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the companys controller, Landon Bonita, based on performing 2,100 core tests per month.

		Standard Price		Standard Quantity			Standard Cost
Direct materials		$0.50 per pound		5 pounds			$2.50
Direct labor		$11 per DLH		0.50 DLH			5.50
Variable overhead		$9 per DLH		0.50 DLH			4.50
Fixed overhead		$16 per DLH		1 DLH			16.00
Total standard cost per test							$28.50

At the end of March, London reported the following operational results:
		The company actually performed 2,280 core tests during the month.
		8,400 pounds of direct materials were purchased during the month at a total cost of $5,500.
		6,500 pounds of direct materials were used to conduct the core tests.
		820 direct labor hours were worked at a total cost of $9,770.
		Actual variable overhead was $7,700.
		Actual fixed overhead was $15,500.

(g) Calculate the fixed overhead spending variance for March. (Round per unit value to 2 decimal places, e.g.52.75 and final answer to 0 decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) 18100 Favorable Fixed overhead spending variance $