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 30,000 curriculum kits. Sales revenue $3,750,000 Variable cost of goods sold 1,500,000 Variable selling and administrative expenses 450,000 Contribution margin 1,800,000 Fixed manufacturing overhead 840,000 Fixed selling and administrative expenses 370,000 Operating income $590,000 At the end of the year, Scott had sold 31,000 curriculum kits at an average rate of $128 per hour. During the year, he incurred fixed overhead totaling $834,000. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $