Bridgeport Co. uses a standard job cost system with a normal capacity of 25,800 direct labour hours. Bridgeport Co. produces 12,800 units, which cost $213,300 for direct labour (23,700 hours), $29,440 for variable overhead, and $140,160 for fxed overhead, The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10,40(2 hours at $5.20 perhour). Calculate the fixed overhead spending (budget) variance