Bridgeport Couses 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 fixed overhead. The standard variable overhead per unit is $2 (2 hours at $i per hour), and the standard fixed overhead per unit is $10.40 (2 hours at $5.20 per hour). Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance $