Coronado Merchandise planned to produce 45,900 fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $541,000. The company actually spent $553,600 on fixed overhead and produced 44,700 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance $ eTextbook and Media Favorable Unfavorable Not Applicable