Bonita Merchandise planned to produce 40,600 fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $506,000. The company actually spent $524,200 on fixed overhead and produced 39,300 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance Unfavorable Favorable e Textbook and Media Not Applicable