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 27,900 curriculum kits. Sales revenue Variable cost of goods sold Variable selling and administrative expenses Contribution margin Fixed manufacturing overhead Fixed selling and administrative expenses Operating income $3,487,500 1,395,000 418,500 1,674,000 781,200 344,100 $548,700 At the end of the year, Scott had sold 28,830 curriculum kits at an average rate of $119 per hour. During the year, he incurred fixed overhead totaling $775,620 Calculate the fixed overhead spending variance. (If variance is zero, select Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $ Not Applicable Click if you would like to Show Work for this c