Exercise 6-22 Ranger Sportswear planned to produce 42,200 fleece jackets in its Metairie, Louisiana factory. Fixed overhead costs for the factory were budgeted to be $571,000. The company actually spent $551,500 on fixed overhead and produced 40,800 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $