Carla Vista Sports has budgeted $$66,000$ for fixed overhead for the period. This budget was based on the following items: depreciation of $$33,000,$ rent of $$4,900,$ production supervisor salaries of $$36,000,$ and other fixed costs of $$2,900.$ Actual overhead incurred is $$58,000.$ Production was budgeted at $8,900$ units while actual production is $9,000.$

Calculate the fixed overhead spending variance.

Fixed overhead spending variance