Exercise 6-23 Scott Sykes publishes a pilot training course curriculum kit that he sells to flight schools across the country. He prepared the following static budget for the year based on expected sales of 24,600 curriculum kits. Sales revenue Variable cost of goods sold Variable selling and administrative expenses369,000 Contribution margin Fixed manufacturing overhead Fixed selling and administrative expenses Operating income $3,075,000 1,230,000 1,476,000 688,800 303,400 48 At the end of the year, Scott had sold 25,420 curriculum kits at an average rate of $105 per hour. During the year, he incurred fixed overhead totaling $683,880 Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance