Coronado Merchandise planned to produce 42,100 fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $557,000. The company actually spent $570,300 on fixed overhead and produced 41,000 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance